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




<DIV align="center" style="font-size: 10pt; margin-top: 18pt">As filed with the Securities and Exchange Commission on August&nbsp;18, 2006
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Registration No.&nbsp;333-____________
</DIV>

<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED
STATES<br>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

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


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
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<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>Under</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>THE SECURITIES ACT OF 1933</B>
</DIV>


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</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>COMPREHENSIVE CARE CORPORATION</B>
</DIV>

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


<DIV align="center">
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    <TD align="center" valign="top"><B>Delaware</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>95-2594724</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or Other Jurisdiction of
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Incorporation or Organization)
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    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Identification No.)</TD>
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    <TD align="center" valign="top"><B>3405 W. Martin Luther King, Jr. Blvd., Suite&nbsp;101</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Tampa, Florida</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>33607</B></TD>
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<TR valign="bottom">
    <TD align="center" valign="top">(Address of Principal Executive Offices)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Zip Code)</TD>
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</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Amended and Restated Non-Employee Directors&#146; Stock Option Plan, As Amended</B><BR>
(Full Title of the Plan)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ROBERT J. LANDIS</B><BR>
<B><I>Chairman of the Board of Directors, Chief Financial Officer, and Treasurer</I></B><BR>
<B>Comprehensive Care Corporation<BR>
3405 W. Martin Luther King, Jr. Blvd., Suite&nbsp;101<BR>
Tampa, Florida</B><BR>
(Name and Address of Agent For Service)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>(813)&nbsp;288-4808</B><BR>
(Telephone Number, Including Area Code, of Agent For Service)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><I>With copies to:</I><BR>
<B>CAROLYN T. LONG, ESQ.<BR>
Foley &#038; Lardner LLP<BR>
100 North Tampa Street<BR>
Suite&nbsp;2700<BR>
Tampa, Florida 33602<BR>
Telephone: (813)&nbsp;225-4177</B>
</DIV>


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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
</DIV>

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    <TD nowrap align="left">Title of Securities</TD>
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    <TD nowrap align="left">to be Registered</TD>
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                    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, par
value $.01 per share</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="center" style="border-top: 2px solid #000000">750,000 shares</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">2.30</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">1,725,000.00</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">184.58</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
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</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">1. In accordance with General Instruction E to Form S-8, the Company is filing this Registration
Statement to register an additional 750,000 shares of the Company&#146;s common stock, par value $.01
per share (the &#147;Common Stock&#148;), which represents the number of shares by which the total number of
authorized shares of Common Stock available to be issued upon the exercise of options granted or
available to be granted under the Company&#146;s Amended and Restated Non-Employee Directors&#146; Stock
Option Plan was increased pursuant to an amendment thereto that became effective on March&nbsp;23, 2006.
A total of 250,000 shares available to be issued upon the exercise of options granted or to be
granted under the Amended and Restated Non-Employee Directors&#146; Stock Option Plan were previously
registered under the Company&#146;s Registration Statement on Form S-8 (Registration No.&nbsp;333-15929)
filed with the Commission on November&nbsp;12, 1996. In addition, pursuant to Rule 416(c) under the
Securities Act of 1933, this Registration Statement also covers an indeterminate number of shares
of Common Stock to be offered or sold pursuant to the employee benefit plan described herein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">2. Estimated solely for the purpose of calculating the registration fee. The fee is calculated
upon the basis of the average between the high and low sales prices for shares of common stock of
the Registrant as reported on the OTC Bulletin Board on August&nbsp;14, 2006 pursuant to Rules 457(c)
and 457(h) under the Securities Act.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
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<TR><TD colspan="9"><A HREF="#000">INCORPORATION BY REFERENCE OF<BR> EARLIER REGISTRATION STATEMENT</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">PART II</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">POWER OF ATTORNEY</A></TD></TR>
<TR><TD colspan="9"><A HREF="#004">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="g03104exv5w1.htm">Opinion of Foley & Lardner</A></TD></TR>
<TR><TD colspan="9"><A HREF="g03104exv23w2.htm">Consent of Kirkland,Russ,Murphy & Tapp P.A.</A></TD></TR>
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<!-- link1 "INCORPORATION BY REFERENCE OF<BR> EARLIER REGISTRATION STATEMENT" -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INCORPORATION BY REFERENCE OF<BR>
EARLIER REGISTRATION STATEMENT</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Comprehensive Care Corporation (the &#147;Registrant&#148;) has previously registered 250,000 shares of its
Common Stock, par value $.01 per share, for issuance under its Amended and Restated Non-Employee
Directors&#146; Stock Option Plan (the &#147;Plan&#148;). The registration of such shares was effected on a
Registration Statement on Form S-8 filed with the Securities and Exchange Commission on November
12, 1996, bearing the file number 333-15929 (the &#147;Initial Registration Statement&#148;). This is an
amendment to the Initial Registration Statement and is being filed to register additional
securities as set forth on the facing page pursuant to General Instruction E of Form S-8. The
contents of the Initial Registration Statement are incorporated herein by reference.
</DIV>

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

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">See the &#147;Exhibit&nbsp;Index&#148; included in this Registration Statement following the signature page, which
index is incorporated herein by reference.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned Registrant hereby undertakes:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
amendment to this Registration Statement:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 3%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of
1933;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 3%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 3%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 provided,
however, information in the registration statement;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 3%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provided, however, paragraphs (a)(1)(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&nbsp;13 or 15(d) of the Securities
Exchange Act of 1934 that are incorporated by reference in the registration statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;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 herein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
</DIV>

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

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;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.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned Registrant hereby undertakes that, for 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 Section 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 this Registration Statement shall be
deemed to be a new registration statement relating to the securities offered herein, and the
offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;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 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.
</DIV>

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

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<DIV style="font-family: 'Times New Roman',Times,serif">
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<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&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 Tampa, and State of Florida, on this 18th day of August,
2006.
</DIV>

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<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">COMPREHENSIVE CARE CORPORATION<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ ROBERT J. LANDIS
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Robert J. Landis&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Chairman of the Board of Directors, Chief<BR>
Financial Officer and Treasurer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>
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<DIV align="left"><A NAME="003"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>KNOW ALL PERSONS BY THESE PRESENTS, </B>that each person whose signature appears below
constitutes and appoints Robert J. Landis, his true and lawful attorney-in-fact and agent, with
full power of substitution and resubstitution, for him or her and in his or her name, place and
stead, in any and all capacities, to sign any and all amendments (including post-effective
amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange Commission, and any other
regulatory authority, granting unto said attorney-in-fact and agent full power and authority to do
and perform each and every act and thing requisite and necessary to be done in and about the
premises, as fully to all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that said attorney-in-fact and agent or his substitute, may lawfully
do or cause to be done by virtue hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 and on the dates indicated.
</DIV>
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    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Capacity</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-15px">/s/ ROBERT J. LANDIS
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Robert J. Landis</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chairman of the Board of
Directors, Chief Financial
Officer and Treasurer<br>
(Principal Financial and
Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 18, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ MARY JANE JOHNSON
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Mary Jane Johnson</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
President and Chief Executive
Officer (Principal Executive
Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 18, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ EUGENE L. FROELICH
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Eugene L. Froelich</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 18, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ ROBERT PARKER
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Robert Parker</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 18, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ DAVID P. SCHUSTER
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
David P. Schuster</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 18, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ BARRY A. STEIN
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Barry A. Stein</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 18, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ PETER JESSE WALCOTT
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Peter Jesse Walcott</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 18, 2006</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

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

<!-- PAGEBREAK -->
<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">

<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="004"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Exhibit Number</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Exhibit</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5.1&nbsp;&nbsp;</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Opinion of Foley &#038; Lardner LLP</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Foley &#038; Lardner LLP (contained in Exhibit&nbsp;5.1)</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Kirkland, Russ, Murphy &#038; Tapp P.A.</DIV></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">24.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Power of Attorney (included on the signature page to this Registration Statement)</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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

</BODY>
</HTML>
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{"company-data": {"conformed-name": "COMPREHENSIVE CARE CORP", "cik": "0000022872", "assigned-sic": "6324", "irs-number": "952594724", "state-of-incorporation": "DE", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-136744", "film-number": "061044293"}, "business-address": {"street1": "3405 W. DR. MARTIN LUTHER KING JR. BLVD.", "street2": "SUITE 101", "city": "TAMPA", "state": "FL", "zip": "33607", "phone": "813-288-4808"}, "mail-address": {"street1": "3405 W. DR. MARTIN LUTHER KING JR. BLVD.", "street2": "SUITE 101", "city": "TAMPA", "state": "FL", "zip": "33607"}, "former-company": [{"former-conformed-name": "NEURO PSYCHIATRIC & HEALTH SERVICES", "date-changed": "19730501"}, {"former-conformed-name": "NEURO PSYCHIATRIC & HEALTH SERVICES INC", "date-changed": "19700402"}, {"former-conformed-name": "JADE OIL CO", "date-changed": "19700402"}]}
Comprehensive Care Corporation
Table of Contents
As filed with the Securities and Exchange Commission on August 18, 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
COMPREHENSIVE CARE CORPORATION
(Exact Name of Registrant as Specified in Its Charter)
Delaware
95-2594724
(State or Other Jurisdiction of
(I.R.S. Employer
Incorporation or Organization)
Identification No.)
3405 W. Martin Luther King, Jr. Blvd., Suite 101
Tampa, Florida
33607
(Address of Principal Executive Offices)
(Zip Code)
Amended and Restated Non-Employee Directors' Stock Option Plan, As Amended
(Full Title of the Plan)
ROBERT J. LANDIS
Chairman of the Board of Directors, Chief Financial Officer, and Treasurer
Comprehensive Care Corporation
3405 W. Martin Luther King, Jr. Blvd., Suite 101
Tampa, Florida
(Name and Address of Agent For Service)
(813) 288-4808
(Telephone Number, Including Area Code, of Agent For Service)
With copies to:
CAROLYN T. LONG, ESQ.
Foley & Lardner LLP
100 North Tampa Street
Suite 2700
Tampa, Florida 33602
Telephone: (813) 225-4177
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
Maximum
Maximum
Title of Securities
Amount to be
Offering Price
Aggregate Offering
Amount of
to be Registered
Registered(1)
Per Share(2)
Price(2)
Registration Fee
Common Stock, par
value $.01 per share
750,000 shares
$
2.30
$
1,725,000.00
$
184.58
1. In accordance with General Instruction E to Form S-8, the Company is filing this Registration
Statement to register an additional 750,000 shares of the Company's common stock, par value $.01
per share (the "Common Stock"), which represents the number of shares by which the total number of
authorized shares of Common Stock available to be issued upon the exercise of options granted or
available to be granted under the Company's Amended and Restated Non-Employee Directors' Stock
Option Plan was increased pursuant to an amendment thereto that became effective on March 23, 2006.
A total of 250,000 shares available to be issued upon the exercise of options granted or to be
granted under the Amended and Restated Non-Employee Directors' Stock Option Plan were previously
registered under the Company's Registration Statement on Form S-8 (Registration No. 333-15929)
filed with the Commission on November 12, 1996. In addition, pursuant to Rule 416(c) under the
Securities Act of 1933, this Registration Statement also covers an indeterminate number of shares
of Common Stock to be offered or sold pursuant to the employee benefit plan described herein.
2. Estimated solely for the purpose of calculating the registration fee. The fee is calculated
upon the basis of the average between the high and low sales prices for shares of common stock of
the Registrant as reported on the OTC Bulletin Board on August 14, 2006 pursuant to Rules 457(c)
and 457(h) under the Securities Act.
TABLE OF CONTENTS
INCORPORATION BY REFERENCE OF
EARLIER REGISTRATION STATEMENT
PART II
SIGNATURES
POWER OF ATTORNEY
EXHIBIT INDEX
Opinion of Foley & Lardner
Consent of Kirkland,Russ,Murphy & Tapp P.A.
Table of Contents
INCORPORATION BY REFERENCE OF
EARLIER REGISTRATION STATEMENT
Comprehensive Care Corporation (the "Registrant") has previously registered 250,000 shares of its
Common Stock, par value $.01 per share, for issuance under its Amended and Restated Non-Employee
Directors' Stock Option Plan (the "Plan"). The registration of such shares was effected on a
Registration Statement on Form S-8 filed with the Securities and Exchange Commission on November
12, 1996, bearing the file number 333-15929 (the "Initial Registration Statement"). This is an
amendment to the Initial Registration Statement and is being filed to register additional
securities as set forth on the facing page pursuant to General Instruction E of Form S-8. The
contents of the Initial Registration Statement are incorporated herein by reference.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 8. Exhibits.
See the "Exhibit Index" included in this Registration Statement following the signature page, which
index is incorporated herein by reference.
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;
(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 provided,
however, information in the registration statement;
Provided, however, paragraphs (a)(1)(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 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 herein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
2
Table of Contents
(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 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 Section 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 this Registration Statement shall be
deemed to be a new registration statement relating to the securities offered herein, 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 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.
3
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 Tampa, and State of Florida, on this 18th day of August,
2006.
COMPREHENSIVE CARE CORPORATION
By:
/s/ ROBERT J. LANDIS
Robert J. Landis
Chairman of the Board of Directors, Chief
Financial Officer and Treasurer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS,
that each person whose signature appears below
constitutes and appoints Robert J. Landis, his true and lawful attorney-in-fact and agent, with
full power of substitution and resubstitution, for him or her and in his or her name, place and
stead, in any and all capacities, to sign any and all amendments (including post-effective
amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange Commission, and any other
regulatory authority, granting unto said attorney-in-fact and agent full power and authority to do
and perform each and every act and thing requisite and necessary to be done in and about the
premises, as fully to all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that said attorney-in-fact and agent or his substitute, 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 and on the dates indicated.
Signature
Capacity
Date
/s/ ROBERT J. LANDIS
Robert J. Landis
Chairman of the Board of
Directors, Chief Financial
Officer and Treasurer
(Principal Financial and
Accounting Officer)
August 18, 2006
/s/ MARY JANE JOHNSON
Mary Jane Johnson
President and Chief Executive
Officer (Principal Executive
Officer)
August 18, 2006
/s/ EUGENE L. FROELICH
Eugene L. Froelich
Director
August 18, 2006
/s/ ROBERT PARKER
Robert Parker
Director
August 18, 2006
/s/ DAVID P. SCHUSTER
David P. Schuster
Director
August 18, 2006
/s/ BARRY A. STEIN
Barry A. Stein
Director
August 18, 2006
/s/ PETER JESSE WALCOTT
Peter Jesse Walcott
Director
August 18, 2006
4
Table of Contents
EXHIBIT INDEX
Exhibit Number
Exhibit
5.1
Opinion of Foley & Lardner LLP
23.1
Consent of Foley & Lardner LLP (contained in Exhibit 5.1)
23.2
Consent of Kirkland, Russ, Murphy & Tapp P.A.
24.1
Power of Attorney (included on the signature page to this Registration Statement)
5