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<TITLE>Comprehsnsive Care Corporation</TITLE>
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<P align="center"><FONT size="2">As filed with the Securities and
Exchange Commission onSeptember 5, 2003</FONT>
<div align="right"><FONT size="2">Registration No.&nbsp;333-</FONT>
</div>

<P align="center"><FONT size="4"><B>SECURITIES AND EXCHANGE COMMISSION</B></FONT>
<div align="center"><FONT size="3"><B>Washington, D.C. 20549</B></FONT>
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<P align="center"><FONT size="5"><B>FORM S-8</B></FONT>
<div align="center"><FONT size="2"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B></FONT>
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<P align="center"><FONT size="6"><B>COMPREHENSIVE CARE CORPORATION</B></FONT>
<div align="center"><FONT size="2">(Exact Name of Registrant as Specified in Its Charter)</FONT>
</div>

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    <TD width="45%">&nbsp;</TD>
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    <TD align="center" valign="top"><FONT size="2"><B>Delaware</B><BR>
(State or Other Jurisdiction of<BR>
Incorporation or Organization)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">
<B>95-2594724</B><BR>
(I.R.S. Employer<BR>
Identification No.)</FONT></TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
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    <TD align="center" valign="top"><FONT size="2"><B>200 South Hoover Blvd., Suite&nbsp;200<BR>
Tampa, Florida</B><BR>
(Address of Principal Executive Offices)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top"><FONT size="2">
<B>33609</B><BR>
(Zip Code)</FONT></TD>
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<P align="center"><FONT size="2"><B>Comprehensive Care Corporation 1995 Incentive Plan, As Amended<BR>
Comprehensive Care Corporation 2002 Incentive Compensation Plan</B><BR>
(Full Title of the Plans)</FONT>

<P align="center"><FONT size="2"><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>
200 South Hoover Blvd., Suite&nbsp;200<BR>
Tampa, Florida 33609</B><BR>
(Name and Address of Agent For Service)</FONT>

<P align="center"><FONT size="2"><B>(813)&nbsp;288-4808</B><BR>
(Telephone Number, Including Area Code, of Agent For Service)</FONT>

<P align="center"><FONT size="2"><I>With copies to:</I></FONT>

<P align="center"><FONT size="2"><B>CHARLES P. AXELROD, ESQ.<BR>
Greenberg Traurig, LLP<BR>
The MetLife Building<BR>
200 Park Avenue<BR>
New York, New York 10166<BR>
Tel: (212)&nbsp;801-9200</B></FONT>

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<P align="center"><FONT size="2"><B>CALCULATION OF REGISTRATION FEE</B></FONT>

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    <TD width="41%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>maximum</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>maximum</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount of</B></FONT></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center" colspan="2"><FONT size="1"><B>Title of</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>to be</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>offering price</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>aggregate</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>registration</B></FONT></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center" colspan="2"><FONT size="1"><B>securities to be registered</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>registered(1)</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>per share</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>offering price</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1"><B>fee</B></FONT></TD>
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<TR valign="bottom">
    <TD colspan="2"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD colspan="3"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD colspan="3"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD colspan="3"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD colspan="3"><HR size="1" noshade></TD>
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<TR valign="bottom" bgcolor="#eeeeee">
    <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock, par value $.01 per share</FONT></DIV></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="3" align="center"><FONT size="2">400 shares (2)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD nowrap align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">2.15</FONT></TD>
    <TD nowrap><FONT size="2">(3)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD nowrap align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">860</FONT></TD>
    <TD nowrap><FONT size="2">(3)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">0.07</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock, par value $.01 per share</FONT></DIV></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="3" align="center"><FONT size="2">864,725 shares(4)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD nowrap align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">0.84</FONT></TD>
    <TD nowrap><FONT size="2">(5)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD nowrap align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">726,369</FONT></TD>
    <TD nowrap><FONT size="2">(5)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">58.76</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#eeeeee">
    <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock, par value $.01 per share</FONT></DIV></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="3" align="center"><FONT size="2">316,500 shares(6)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD nowrap align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">2.15</FONT></TD>
    <TD nowrap><FONT size="2">(3)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD nowrap align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">680,475</FONT></TD>
    <TD nowrap><FONT size="2">(3)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">55.05</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock, par value $.01 per share</FONT></DIV></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="3" align="center"><FONT size="2">183,500 shares(7)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD nowrap align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">1.02</FONT></TD>
    <TD nowrap><FONT size="2">(5)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD nowrap align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">187,170</FONT></TD>
    <TD nowrap><FONT size="2">(5)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">15.14</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#eeeeee">
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Total</FONT></DIV></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">129.02</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
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<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(1)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">In accordance with General Instruction E to Form&nbsp;S-8, the Company is filing this
Registration Statement to register an aggregate of 900,000 shares of the Company&#146;s common stock,
par value $.01 per share (the &#147;Common Stock&#148;), representing (i)&nbsp;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 1995 Incentive Plan was
increased pursuant to an amendment thereto adopted by the Company&#146;s stockholders at the
Company&#146;s 1998 Annual Meeting of Stockholders held on November&nbsp;17, 1998 (as amended on November
17, 1998, the &#147;1995 Incentive Plan&#148;), and (ii)&nbsp;the 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 2002 Incentive </FONT></TD>
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<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">&nbsp;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Compensation Plan (the &#147;2002 Incentive Plan&#148;). An aggregate of 700,000
shares of Common Stock, representing (a)&nbsp;450,000 shares available to be issued upon the exercise
of options granted or to be granted under the 1995 Incentive Plan, and (b)&nbsp;250, 000 shares
available to be issued upon the exercise of options granted or to be granted under the Company&#146;s
1995 Amended and Restated Non-Employee Directors Stock Option Plan (the &#147;1995 Non-Employee
Directors Plan&#148;) 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 (the &#147;1996 Form
S-8&#148;). A registration fee of $3,074.00 relating to such 700,000 shares was paid with the
filing of the 1996 Form&nbsp;S-8. A total of 150,000 shares of Common Stock, representing the
number of shares of Common Stock by which the total number of authorized shares of Common Stock
available to be issued upon the exercise of options granted or to be granted under the 1995
Incentive Plan was increased pursuant to an amendment thereto adopted by the Company&#146;s
stockholders at the Company&#146;s 1997 Annual Meeting of Stockholders held on December&nbsp;8, 1997, were
previously registered under the Company&#146;s Registration Statement on Form&nbsp;S-8 (Registration No.
333-44437) filed with the Commission on January&nbsp;16, 1998 (the &#147;1998 Form&nbsp;S-8&#148; and, together with
the 1996 Form&nbsp;S-8, the &#147;Prior Registration Statements&#148;). A registration fee of $370.00 relating
to such 150,000 shares was paid with the filing of the 1998 Form&nbsp;S-8. Pursuant to Rule&nbsp;416
under the Securities Act, this Registration Statement also covers an indeterminate number of
shares of Common Stock which may become issuable as a result of stock splits, stock dividends,
or similar transactions.</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(2)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Represents the number of shares available to be issued upon the exercise of options
available to be granted under the Company&#146;s 1995 Incentive Plan.</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(3)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Computed in accordance with Rule&nbsp;457(c) under the Securities Act solely for the purpose of
calculating the total registration fee. Such computation is based on the average of the bid and
asked prices (rounded to the nearest cent) of the Common Stock on the OTC Bulletin Board on
September 3, 2003.</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(4)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Represents the number of shares available to be issued upon the exercise of options
heretofore granted under the Company&#146;s 1995 Incentive Plan.</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(5)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Computed in accordance with Rule&nbsp;457(h) under the Securities Act solely for the purpose of
calculating the total registration fee. Such computation is based on the weighted average
exercise price (rounded to the nearest cent) at which the shares will be issued.</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(6)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Represents the number of shares available to be issued upon the exercise of options
available to be granted under the Company&#146;s 2002 Incentive Plan.</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(7)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Represents the number of shares available to be issued upon the exercise of options
heretofore granted under the Company&#146;s 2002 Incentive Plan.</FONT></TD>
</TR>
</TABLE>
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<P align="center"><FONT size="2"><B>EXPLANATORY NOTE REGARDING COMPLIANCE<BR>
WITH GENERAL INSTRUCTION E OF FORM S-8</B></FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On November&nbsp;12, 1996, an aggregate of 1,435,000 shares of common stock,
par value $.01 per share (the &#147;Common Stock&#148;), of Comprehensive Care
Corporation, a Delaware corporation (the &#147;Company&#148;), were registered with the
Securities and Exchange Commission (the &#147;SEC&#148;) under the Company&#146;s Registration
Statement on Form&nbsp;S-8 (Registration No.&nbsp;333-15929) (the &#147;1996 Form&nbsp;S-8&#148;). Such
shares consisted of:
</FONT>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">500,000 shares that were authorized for issuance under the
Company&#146;s 1988 Incentive Stock Option Plan, as amended November&nbsp;14,
1994 (the &#147;1988 Incentive Plan&#148;);</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">200,000 shares that were authorized for issuance under the
Company&#146;s 1988 Nonstatutory Stock Option Plan, as amended November&nbsp;14,
1994 (the &#147;1988 Non-Qualified Plan&#148;);</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">450,000 shares authorized for issuance under the Company&#146;s 1995
Incentive Plan;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">250,000 shares authorized for issuance under the Company&#146;s 1995
Amended and Restated Non-Employee Directors Stock Option Plan (the
&#147;1995 Non-Employee Directors Plan&#148;); and</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">an aggregate of 35,000 shares authorized for issuance pursuant to
exercise of options granted under miscellaneous written compensation
agreements providing for the grant of stock options to employees of the
Company outside of the Company&#146;s stock option plans (the &#147;Miscellaneous
Compensation Agreements&#148;).</FONT></TD>
</TR>
</TABLE>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The 1988 Incentive Plan and the 1988 Non-Qualified Plan have expired in
accordance with their respective terms, and all unexercised options granted
thereunder have terminated. All options granted under the Miscellaneous
Compensation Agreements have heretofore been exercised.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At the Company&#146;s 1997 Annual Meeting of Stockholders held on December&nbsp;8,
1997, the Company&#146;s stockholders adopted an amendment to the Company&#146;s 1995
Incentive Plan increasing the number of shares of Common Stock authorized for
issuance upon exercise of options granted or to be granted thereunder from
450,000 shares to 600,000 shares. On January&nbsp;16, 1998, in accordance with
General Instruction E to Form&nbsp;S-8, the Company filed a Registration Statement
on Form&nbsp;S-8 (Registration No.&nbsp;333-44437) (the &#147;1998 Form&nbsp;S-8&#148; and, together
with the 1996 Form&nbsp;S-8, the &#147;Prior Registration Statements&#148;) covering the
additional 150,000 shares of Common Stock subject to the 1995 Incentive Plan,
as amended on December&nbsp;8, 1997. At the Company&#146;s 1998 Annual Meeting of
Stockholders held on November&nbsp;17, 1998, the Company&#146;s stockholders adopted a
second amendment to the 1995 Incentive Plan increasing the number of shares of
Common Stock authorized for issuance upon exercise of options granted or to be
granted thereunder from 600,000 shares to 1,000,000 shares. At the Company&#146;s
2002 Annual Meeting of Stockholders held on November&nbsp;1, 2002, the Company&#146;s
stockholders
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<P align="left"><FONT size="2">adopted the Company&#146;s 2002 Incentive Compensation Plan (the &#147;2002
Incentive Plan&#148;), under which a total of 500,000 shares of Common Stock have
been authorized for issuance.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By reason of the foregoing, the status of all of the Company&#146;s stock
option plans is as follows: (i)&nbsp;each of the 1988 Incentive Plan and 1988
Non-Qualified Plan have expired in accordance with its terms, no further
options are issuable thereunder and all options heretofore granted thereunder
have expired and are no longer exercisable; (ii)&nbsp;an aggregate of 250,000 shares
are authorized for issuance under the 1995 Non-Employee Directors Plan, all of
which shares have been registered under the Prior Registration Statements, and
57,499 of which shares are underlying currently exercisable options heretofore
granted under the 1995 Non-Employee Directors Plan; (iii)&nbsp;an aggregate of
1,000,000 shares are authorized for issuance under the Company&#146;s 1995 Incentive
Plan, as amended on November&nbsp;17, 1998 (the &#147;1995 Incentive Plan&#148;), of which
600,000 shares have been registered under the Prior Registration Statements,
and 864,725 of which shares are underlying currently exercisable options
heretofore granted under the 1995 Incentive Plan; and (iv)&nbsp;an aggregate of
500,000 shares are authorized for issuance under the 2002 Incentive Plan, of
which 183,500 shares are underlying currently exercisable options heretofore
granted under the 2002 Incentive Plan.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with General Instruction E to Form&nbsp;S-8, the Company is
filing this Registration Statement on Form&nbsp;S-8 (the &#147;Registration Statement&#148;)
with the SEC to register an aggregate of 900,000 shares of Common Stock,
representing (i)&nbsp;the additional 400,000 shares of Common Stock authorized to be
issued under the 1995 Incentive Plan and (ii)&nbsp;the 500,000 shares of Common
Stock authorized to be issued under the 2002 Incentive Plan. In accordance
with General Instruction E to Form&nbsp;S-8, the contents of each of the Prior
Registration Statements are incorporated herein by reference.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information specified in Part I of Form&nbsp;S-8
will be sent or given to participating employees as specified by Rule&nbsp;428(b)(1)
of the Securities Act. Such documents are not required to be and are not filed
with the SEC either as part of this Registration Statement, or as a prospectus
or prospectus supplement pursuant to Rule&nbsp;424. These documents and the
documents incorporated by reference into this Registration Statement pursuant
to Item&nbsp;3 of Part II of this Registration Statement, taken together, constitute
a prospectus that meets the requirements of Section&nbsp;10(a) of the Securities
Act.
</FONT>
<P align="center"><FONT size="2">&nbsp;</FONT>
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<!-- link1 "PART II<BR> INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
<P align="center"><FONT size="2"><B>PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></FONT>

<P align="left"><FONT size="2"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B></FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed with the Securities and Exchange Commission
(the &#147;Commission&#148;) by the registrant, the Company Inc., a Delaware corporation,
pursuant to the Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), are
incorporated by reference in this registration statement:
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp; The Company&#146;s Annual Report on Form&nbsp;10-K for the fiscal year ended May
31, 2003; and
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp; The description of the shares of common stock, par value $.01 per
share, contained in the Company&#146;s Registration Statement on Form&nbsp;8-A filed with
the SEC pursuant to Section&nbsp;12(g) of the Exchange Act on August&nbsp;25, 1971 (File
No.&nbsp;0-05751), and any amendment or report filed with the SEC for purposes of
updating such description.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by the registrant pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act, 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 herein and to be a part hereof from the date of
filing of such documents. Any statement contained in a document incorporated or
deemed to be incorporated by reference herein shall be deemed to be modified or
superseded for purposes of this registration statement to the extent that a
statement contained herein or in any other subsequently filed document which
also is incorporated or deemed to be incorporated by reference herein modifies
or supersedes such statement. Any such statement so modified or superseded
shall not be deemed, except as so modified or superseded, to constitute a part
of this registration statement.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;4. Description of Securities.</B></FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B></FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B></FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s Bylaws require the Company to indemnify, to the full extent
authorized by Section&nbsp;145 of the Delaware Corporation Law, any person with
respect to any civil, criminal, administrative or investigative action or
proceeding instituted or threatened by reason of the fact that he, his testator
or intestate is or was a director, officer or employee of the Company or any
predecessor of the Company is or was serving at the request of the Company or a
predecessor of the Company as a director, officer, employee or agent of another
corporation, partnership, joint venture, trust or other enterprise.
</FONT>
<P align="center"><FONT size="2">II-1</FONT>
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<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the General Corporation Law of the State of Delaware
authorizes the indemnification of directors and officers against liability
incurred by reason of being a director or officer and against expenses
(including attorneys fees) in connection with defending any action seeking to
establish such liability, in the case of third-party claims, if the officer or
director acted in good faith and in a manner he reasonably believed to be in or
not opposed to the best interests of the corporation and if such officer or
director shall not have been adjudged liable for negligence or misconduct,
unless a court otherwise determines. Indemnification is also authorized with
respect to any criminal action or proceeding where the officer or director had
no reasonable cause to believe his conduct was unlawful.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with Section&nbsp;102(a)(7) of the Delaware General Corporation
Law, the Company&#146;s Amended Certificate of Incorporation eliminates the personal
liability of directors to the Company and to stockholders for monetary damage
for violation of a director&#146;s fiduciary duty of care.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s Bylaws provide that the Company shall indemnify directors
and officers of the Company to the fullest extent permitted by the Delaware
General Corporation Law, and further provide for advancement of expenses to
directors and officers prior to final disposition of a matter unless a quorum
of disinterested directors (or independent legal counsel if such a quorum is
unobtainable or such a quorum so directs) determines, based on the facts then
available, that (a)&nbsp;such director or officer acted in bad faith or deliberately
breached his duty to the Company or its stockholders and (b)&nbsp;as a result of
such actions, it is more likely than not that it will be ultimately determined
that such director or officer is not entitled to indemnification. The
Company&#146;s ByLaws, as amended, provide that such indemnification is not
exclusive of indemnification pursuant to indemnification agreements with any of
its directors and officers or otherwise.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has entered into indemnification agreements with present and
former directors and present and former executive officers of the Company, each
of which provide for the indemnification of such director or officer against
any and all expenses, judgments, fines, penalties and amounts paid in
settlement, to the fullest extent permitted by law; and
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has established the Comprehensive Care Corporation Directors
and Officers Trust, a fund which is used exclusively for the purpose of
fulfilling the obligations of the Company to the indemnitees under such
indemnification agreements. The Company&#146;s contributions to the trust fund are
irrevocable until the trust terminates. The Registrant may augment its
contributions to such trust fund from time to time.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities
Act of 1933 may be permitted to directors, officers, or persons controlling the
Company pursuant to the foregoing provisions, the Company has been informed
that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in such Act and is
therefore unenforceable.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;7. Exemption From Registration Claimed</B>.</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</FONT>
<P align="center"><FONT size="2">II-2</FONT>
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<P align="left"><FONT size="2"><B>Item&nbsp;8. Exhibits.</B></FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See &#147;EXHIBIT INDEX&#148; included in this Registration Statement following the
signature page, which index is incorporated herein by reference thereto.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;9. Undertakings.</B></FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned registrant hereby undertakes:
</FONT>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">To file, during any period in which offers or sales are being
made, a post-effective amendment to this registration statement:</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">To include any prospectus required by Section&nbsp;10(a) (3)&nbsp;of
the Securities Act;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">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&nbsp;424(b) if, in
the aggregate, the changes in volume and price represent no more
than 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; and</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">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) (1)
and (a) (2)&nbsp;do not apply if the information required to be included
in a post-effective amendment by those paragraphs is contained in
periodic reports filed with or furnished to the Commission by the
registrant pursuant to Section&nbsp;13 or 15(d) of the Exchange Act that
are incorporated by reference in the registration statement.</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">That, for the purpose of determining any liability under the
Securities Act, each 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.</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">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.</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">That, for purposes of determining any liability under the
Securities Act, each filing of the registrant&#146;s annual report
pursuant to Section&nbsp;13 (a)&nbsp;or Section&nbsp;15(d) of the Exchange Act
(and, where applicable, each filing of an employee benefit plan&#146;s
annual report pursuant to Section&nbsp;15(d) of the Exchange Act) that is</FONT></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2">II-3</FONT>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">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.</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="90%"><FONT size="2">Insofar as indemnification for liabilities arising under the
Securities Act 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 Commission such indemnification is against public
policy as expressed in the Securities 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
Securities Act and will be governed by the final adjudication of
such issue.</FONT></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2">II-4</FONT>
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<!-- link1 "SIGNATURES" -->
<P align="center"><FONT size="2"><B>SIGNATURES</B></FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended,
the registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form&nbsp;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, State of Florida, on this 5th day of
September, 2003.
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="45%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top" colspan="3"><FONT size="2"><B>COMPREHENSIVE CARE CORPORATION</B></FONT></TD>
</TR>
<tr><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
By:
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">/s/ Robert J. Landis</FONT></TD>
</TR>
<TR>
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">Robert J. Landis<br>
Chairman of the Board of Directors,
Chief Financial Officer and Treasurer</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P>
<HR width="26%" align="center" size="1" noshade>
<P>


<!-- link1 "POWER OF ATTORNEY" -->
<P align="center"><FONT size="2"><B>POWER OF ATTORNEY</B></FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>KNOW ALL MEN BY THESE PRESENTS, </B>that each person whose signature appears
below constitutes and appoints Robert J. Landis, his true and lawful
attorneys-in-fact and agents, with full power of substitution and
resubstitution, for him and in his 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 attorneys-in-fact and agents, and each of them, 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 might or could do in person, hereby ratifying and confirming all
that said attorneys-in-fact and agents or any of them, or their substitutes,
may lawfully do or cause to be done by virtue hereof.
</FONT>
<P>
<HR width="26%" align="center" size="1" noshade>
<P>


<P align="left"><FONT size="2">&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.
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><FONT size="1"><B>Signature</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1"><B>Capacity</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1"><B>Date</B></FONT></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">/s/ Robert J. Landis
<HR size="1" noshade>
Robert J. Landis</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Chairman of the Board of Directors,
Chief Financial Officer and Treasurer
(Principal Accounting Officer)
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">September 5, 2003</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">/s/ Mary Jane Johnson</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
President and Chief Executive Officer
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>

    <TD align="left" valign="top"><FONT size="2">September 5, 2003</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><HR size="1" noshade></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
(Principal Executive Officer)</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">Mary Jane Johnson</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">/s/ Howard A. Savin</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">September 5, 2003</FONT></TD>
</TR>
<TR>
    <TD valign="top"><HR size="1" noshade></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">Howard A. Savin</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">/s/ Eugene L. Froelich</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">September 5, 2003</FONT></TD>
</TR>
<TR>
    <TD valign="top"><HR size="1" noshade></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">Eugene L. Froelich</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">II-5</FONT>
<!-- PAGEBREAK -->
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<!-- link1 "EXHIBIT INDEX" -->
<P align="center"><FONT size="2"><B>EXHIBIT INDEX</B></FONT>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><FONT size="1"><B>Exhibit</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><FONT size="1"><B>Number</B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1"><B>Description</B></FONT></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="center"><HR size="1" noshade></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">3.1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Amended and Restated Certificate of Incorporation, as amended (filed
as an exhibit to Quarterly Report on Form&nbsp;10-Q for the quarter ended
February&nbsp;28, 1995, Commission File No.&nbsp;1-09927, and incorporated
herein by reference).</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">3.2</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Restated Bylaws as amended July&nbsp;20, 2000 (filed as an exhibit to
Annual Report on Form&nbsp;10-K for the fiscal year ended May&nbsp;31, 2000,
Commission File No.&nbsp;1-09927, and incorporated herein by reference).</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">4.1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Form of certificate representing shares of common stock.*</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">5.1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Opinion of Greenberg Traurig, LLP.*</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">10.1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Form of stock option agreement (filed as an exhibit to Annual Report
on Form&nbsp;10-K for the fiscal year ended May&nbsp;31, 1998, Commission File
No.&nbsp;1-09927, and incorporated herein by reference).</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">10.2</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Comprehensive Care Corporation 1995 Incentive Plan, as amended on
November&nbsp;17, 1998 (filed as an exhibit to Current Report on Form&nbsp;8-K,
dated November&nbsp;25, 1998, Commission File No.&nbsp;1-09927, and incorporated
herein by reference).</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">10.3</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Comprehensive Care Corporation 2002 Incentive Compensation Plan (filed
as an exhibit to Current Report on Form&nbsp;8-K, dated September&nbsp;20, 2002,
Commission File No.&nbsp;1-09927, and incorporated herein by reference).</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">23.1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Consent of Greenberg Traurig, LLP (contained in Exhibit&nbsp;5.1).*</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">23.2</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Consent of Eisner LLP.*</FONT></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><FONT size="2">24.1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Power of Attorney (contained on the signature page hereof).*</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P>
<HR size="1" width="18%" align="left" noshade>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">&nbsp;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">(*) Filed herewith electronically.</FONT></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2">&nbsp;</FONT>
</BODY>
</HTML>
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Comprehsnsive Care Corporation
As filed with the Securities and
Exchange Commission onSeptember 5, 2003
Registration No. 333-
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
(State or Other Jurisdiction of
Incorporation or Organization)
95-2594724
(I.R.S. Employer
Identification No.)
200 South Hoover Blvd., Suite 200
Tampa, Florida
(Address of Principal Executive Offices)
33609
(Zip Code)
Comprehensive Care Corporation 1995 Incentive Plan, As Amended
Comprehensive Care Corporation 2002 Incentive Compensation Plan
(Full Title of the Plans)
ROBERT J. LANDIS
Chairman of the Board of Directors, Chief Financial Officer and Treasurer
Comprehensive Care Corporation
200 South Hoover Blvd., Suite 200
Tampa, Florida 33609
(Name and Address of Agent For Service)
(813) 288-4808
(Telephone Number, Including Area Code, of Agent For Service)
With copies to:
CHARLES P. AXELROD, ESQ.
Greenberg Traurig, LLP
The MetLife Building
200 Park Avenue
New York, New York 10166
Tel: (212) 801-9200
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
Amount
maximum
maximum
Amount of
Title of
to be
offering price
aggregate
registration
securities to be registered
registered(1)
per share
offering price
fee
Common Stock, par value $.01 per share
400 shares (2)
$
2.15
(3)
$
860
(3)
$
0.07
Common Stock, par value $.01 per share
864,725 shares(4)
$
0.84
(5)
$
726,369
(5)
$
58.76
Common Stock, par value $.01 per share
316,500 shares(6)
$
2.15
(3)
$
680,475
(3)
$
55.05
Common Stock, par value $.01 per share
183,500 shares(7)
$
1.02
(5)
$
187,170
(5)
$
15.14
Total
$
129.02
(1)
In accordance with General Instruction E to Form S-8, the Company is filing this
Registration Statement to register an aggregate of 900,000 shares of the Company's common stock,
par value $.01 per share (the "Common Stock"), representing (i) 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 1995 Incentive Plan was
increased pursuant to an amendment thereto adopted by the Company's stockholders at the
Company's 1998 Annual Meeting of Stockholders held on November 17, 1998 (as amended on November
17, 1998, the "1995 Incentive Plan"), and (ii) the 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 2002 Incentive
Compensation Plan (the "2002 Incentive Plan"). An aggregate of 700,000
shares of Common Stock, representing (a) 450,000 shares available to be issued upon the exercise
of options granted or to be granted under the 1995 Incentive Plan, and (b) 250, 000 shares
available to be issued upon the exercise of options granted or to be granted under the Company's
1995 Amended and Restated Non-Employee Directors Stock Option Plan (the "1995 Non-Employee
Directors 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 (the "1996 Form
S-8"). A registration fee of $3,074.00 relating to such 700,000 shares was paid with the
filing of the 1996 Form S-8. A total of 150,000 shares of Common Stock, representing the
number of shares of Common Stock by which the total number of authorized shares of Common Stock
available to be issued upon the exercise of options granted or to be granted under the 1995
Incentive Plan was increased pursuant to an amendment thereto adopted by the Company's
stockholders at the Company's 1997 Annual Meeting of Stockholders held on December 8, 1997, were
previously registered under the Company's Registration Statement on Form S-8 (Registration No.
333-44437) filed with the Commission on January 16, 1998 (the "1998 Form S-8" and, together with
the 1996 Form S-8, the "Prior Registration Statements"). A registration fee of $370.00 relating
to such 150,000 shares was paid with the filing of the 1998 Form S-8. Pursuant to Rule 416
under the Securities Act, this Registration Statement also covers an indeterminate number of
shares of Common Stock which may become issuable as a result of stock splits, stock dividends,
or similar transactions.
(2)
Represents the number of shares available to be issued upon the exercise of options
available to be granted under the Company's 1995 Incentive Plan.
(3)
Computed in accordance with Rule 457(c) under the Securities Act solely for the purpose of
calculating the total registration fee. Such computation is based on the average of the bid and
asked prices (rounded to the nearest cent) of the Common Stock on the OTC Bulletin Board on
September 3, 2003.
(4)
Represents the number of shares available to be issued upon the exercise of options
heretofore granted under the Company's 1995 Incentive Plan.
(5)
Computed in accordance with Rule 457(h) under the Securities Act solely for the purpose of
calculating the total registration fee. Such computation is based on the weighted average
exercise price (rounded to the nearest cent) at which the shares will be issued.
(6)
Represents the number of shares available to be issued upon the exercise of options
available to be granted under the Company's 2002 Incentive Plan.
(7)
Represents the number of shares available to be issued upon the exercise of options
heretofore granted under the Company's 2002 Incentive Plan.
EXPLANATORY NOTE REGARDING COMPLIANCE
WITH GENERAL INSTRUCTION E OF FORM S-8
On November 12, 1996, an aggregate of 1,435,000 shares of common stock,
par value $.01 per share (the "Common Stock"), of Comprehensive Care
Corporation, a Delaware corporation (the "Company"), were registered with the
Securities and Exchange Commission (the "SEC") under the Company's Registration
Statement on Form S-8 (Registration No. 333-15929) (the "1996 Form S-8"). Such
shares consisted of:
•
500,000 shares that were authorized for issuance under the
Company's 1988 Incentive Stock Option Plan, as amended November 14,
1994 (the "1988 Incentive Plan");
•
200,000 shares that were authorized for issuance under the
Company's 1988 Nonstatutory Stock Option Plan, as amended November 14,
1994 (the "1988 Non-Qualified Plan");
•
450,000 shares authorized for issuance under the Company's 1995
Incentive Plan;
•
250,000 shares authorized for issuance under the Company's 1995
Amended and Restated Non-Employee Directors Stock Option Plan (the
"1995 Non-Employee Directors Plan"); and
•
an aggregate of 35,000 shares authorized for issuance pursuant to
exercise of options granted under miscellaneous written compensation
agreements providing for the grant of stock options to employees of the
Company outside of the Company's stock option plans (the "Miscellaneous
Compensation Agreements").
The 1988 Incentive Plan and the 1988 Non-Qualified Plan have expired in
accordance with their respective terms, and all unexercised options granted
thereunder have terminated. All options granted under the Miscellaneous
Compensation Agreements have heretofore been exercised.
At the Company's 1997 Annual Meeting of Stockholders held on December 8,
1997, the Company's stockholders adopted an amendment to the Company's 1995
Incentive Plan increasing the number of shares of Common Stock authorized for
issuance upon exercise of options granted or to be granted thereunder from
450,000 shares to 600,000 shares. On January 16, 1998, in accordance with
General Instruction E to Form S-8, the Company filed a Registration Statement
on Form S-8 (Registration No. 333-44437) (the "1998 Form S-8" and, together
with the 1996 Form S-8, the "Prior Registration Statements") covering the
additional 150,000 shares of Common Stock subject to the 1995 Incentive Plan,
as amended on December 8, 1997. At the Company's 1998 Annual Meeting of
Stockholders held on November 17, 1998, the Company's stockholders adopted a
second amendment to the 1995 Incentive Plan increasing the number of shares of
Common Stock authorized for issuance upon exercise of options granted or to be
granted thereunder from 600,000 shares to 1,000,000 shares. At the Company's
2002 Annual Meeting of Stockholders held on November 1, 2002, the Company's
stockholders
adopted the Company's 2002 Incentive Compensation Plan (the "2002
Incentive Plan"), under which a total of 500,000 shares of Common Stock have
been authorized for issuance.
By reason of the foregoing, the status of all of the Company's stock
option plans is as follows: (i) each of the 1988 Incentive Plan and 1988
Non-Qualified Plan have expired in accordance with its terms, no further
options are issuable thereunder and all options heretofore granted thereunder
have expired and are no longer exercisable; (ii) an aggregate of 250,000 shares
are authorized for issuance under the 1995 Non-Employee Directors Plan, all of
which shares have been registered under the Prior Registration Statements, and
57,499 of which shares are underlying currently exercisable options heretofore
granted under the 1995 Non-Employee Directors Plan; (iii) an aggregate of
1,000,000 shares are authorized for issuance under the Company's 1995 Incentive
Plan, as amended on November 17, 1998 (the "1995 Incentive Plan"), of which
600,000 shares have been registered under the Prior Registration Statements,
and 864,725 of which shares are underlying currently exercisable options
heretofore granted under the 1995 Incentive Plan; and (iv) an aggregate of
500,000 shares are authorized for issuance under the 2002 Incentive Plan, of
which 183,500 shares are underlying currently exercisable options heretofore
granted under the 2002 Incentive Plan.
In accordance with General Instruction E to Form S-8, the Company is
filing this Registration Statement on Form S-8 (the "Registration Statement")
with the SEC to register an aggregate of 900,000 shares of Common Stock,
representing (i) the additional 400,000 shares of Common Stock authorized to be
issued under the 1995 Incentive Plan and (ii) the 500,000 shares of Common
Stock authorized to be issued under the 2002 Incentive Plan. In accordance
with General Instruction E to Form S-8, the contents of each of the Prior
Registration Statements are incorporated herein by reference.
The documents containing the information specified in Part I of Form S-8
will be sent or given to participating employees as specified by Rule 428(b)(1)
of the Securities Act. Such documents are not required to be and are not filed
with the SEC either as part of this Registration Statement, or as a prospectus
or prospectus supplement pursuant to Rule 424. These documents and the
documents incorporated by reference into this Registration Statement pursuant
to Item 3 of Part II of this Registration Statement, taken together, constitute
a prospectus that meets the requirements of 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 filed with the Securities and Exchange Commission
(the "Commission") by the registrant, the Company Inc., a Delaware corporation,
pursuant to the Exchange Act of 1934, as amended (the "Exchange Act"), are
incorporated by reference in this registration statement:
(1)  The Company's Annual Report on Form 10-K for the fiscal year ended May
31, 2003; and
(2)  The description of the shares of common stock, par value $.01 per
share, contained in the Company's Registration Statement on Form 8-A filed with
the SEC pursuant to Section 12(g) of the Exchange Act on August 25, 1971 (File
No. 0-05751), and any amendment or report filed with the SEC for purposes of
updating such description.
All documents subsequently filed by the registrant pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act, 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 herein and to be a part hereof from the date of
filing of such documents. Any statement contained in a document incorporated or
deemed to be incorporated by reference herein shall be deemed to be modified or
superseded for purposes of this registration statement to the extent that a
statement contained herein or in any other subsequently filed document which
also is incorporated or deemed to be incorporated by reference herein modifies
or supersedes such statement. Any such statement so modified or superseded
shall not be deemed, except as so modified or superseded, to constitute a part
of this registration statement.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers.
The Company's Bylaws require the Company to indemnify, to the full extent
authorized by Section 145 of the Delaware Corporation Law, any person with
respect to any civil, criminal, administrative or investigative action or
proceeding instituted or threatened by reason of the fact that he, his testator
or intestate is or was a director, officer or employee of the Company or any
predecessor of the Company is or was serving at the request of the Company or a
predecessor of the Company as a director, officer, employee or agent of another
corporation, partnership, joint venture, trust or other enterprise.
II-1
Section 145 of the General Corporation Law of the State of Delaware
authorizes the indemnification of directors and officers against liability
incurred by reason of being a director or officer and against expenses
(including attorneys fees) in connection with defending any action seeking to
establish such liability, in the case of third-party claims, if the officer or
director acted in good faith and in a manner he reasonably believed to be in or
not opposed to the best interests of the corporation and if such officer or
director shall not have been adjudged liable for negligence or misconduct,
unless a court otherwise determines. Indemnification is also authorized with
respect to any criminal action or proceeding where the officer or director had
no reasonable cause to believe his conduct was unlawful.
In accordance with Section 102(a)(7) of the Delaware General Corporation
Law, the Company's Amended Certificate of Incorporation eliminates the personal
liability of directors to the Company and to stockholders for monetary damage
for violation of a director's fiduciary duty of care.
The Company's Bylaws provide that the Company shall indemnify directors
and officers of the Company to the fullest extent permitted by the Delaware
General Corporation Law, and further provide for advancement of expenses to
directors and officers prior to final disposition of a matter unless a quorum
of disinterested directors (or independent legal counsel if such a quorum is
unobtainable or such a quorum so directs) determines, based on the facts then
available, that (a) such director or officer acted in bad faith or deliberately
breached his duty to the Company or its stockholders and (b) as a result of
such actions, it is more likely than not that it will be ultimately determined
that such director or officer is not entitled to indemnification. The
Company's ByLaws, as amended, provide that such indemnification is not
exclusive of indemnification pursuant to indemnification agreements with any of
its directors and officers or otherwise.
The Company has entered into indemnification agreements with present and
former directors and present and former executive officers of the Company, each
of which provide for the indemnification of such director or officer against
any and all expenses, judgments, fines, penalties and amounts paid in
settlement, to the fullest extent permitted by law; and
The Company has established the Comprehensive Care Corporation Directors
and Officers Trust, a fund which is used exclusively for the purpose of
fulfilling the obligations of the Company to the indemnitees under such
indemnification agreements. The Company's contributions to the trust fund are
irrevocable until the trust terminates. The Registrant may augment its
contributions to such trust fund from time to time.
Insofar as indemnification for liabilities arising under the Securities
Act of 1933 may be permitted to directors, officers, or persons controlling the
Company pursuant to the foregoing provisions, the Company has been informed
that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in such Act and is
therefore unenforceable.
Item 7. Exemption From Registration Claimed
.
Not applicable.
II-2
Item 8. Exhibits.
See "EXHIBIT INDEX" included in this Registration Statement following the
signature page, which index is incorporated herein by reference thereto.
Item 9. Undertakings.
The undersigned registrant hereby undertakes:
•
To file, during any period in which offers or sales are being
made, a post-effective amendment to this registration statement:
•
To include any prospectus required by Section 10(a) (3) of
the Securities Act;
•
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 changes in volume and price represent no more
than 20 percent change in the maximum aggregate offering price set
forth in the "Calculation of Registration Fee" table in the
effective registration statement; and
•
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) (1)
and (a) (2) do not apply if the information required to be included
in a post-effective amendment by those paragraphs is contained in
periodic reports filed with or furnished to the Commission by the
registrant pursuant to Section 13 or 15(d) of the Exchange Act that
are incorporated by reference in the registration statement.
•
That, for the purpose of determining any liability under the
Securities Act, each 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.
•
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.
•
That, for purposes of determining any liability under the
Securities Act, each filing of the registrant's annual report
pursuant to Section 13 (a) or Section 15(d) of the Exchange Act
(and, where applicable, each filing of an employee benefit plan's
annual report pursuant to Section 15(d) of the Exchange Act) that is
II-3
•
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.
•
Insofar as indemnification for liabilities arising under the
Securities Act 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 Commission such indemnification is against public
policy as expressed in the Securities 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
Securities Act and will be governed by the final adjudication of
such issue.
II-4
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended,
the registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Tampa, State of Florida, on this 5th day of
September, 2003.
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 MEN BY THESE PRESENTS,
that each person whose signature appears
below constitutes and appoints Robert J. Landis, his true and lawful
attorneys-in-fact and agents, with full power of substitution and
resubstitution, for him and in his 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 attorneys-in-fact and agents, and each of them, 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 might or could do in person, hereby ratifying and confirming all
that said attorneys-in-fact and agents or any of them, or their substitutes,
may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, as amended,
this Registration Statement has been signed by the following persons in the
capacities 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 Accounting Officer)
September 5, 2003
/s/ Mary Jane Johnson
President and Chief Executive Officer
September 5, 2003
(Principal Executive Officer)
Mary Jane Johnson
/s/ Howard A. Savin
Director
September 5, 2003
Howard A. Savin
/s/ Eugene L. Froelich
Director
September 5, 2003
Eugene L. Froelich
II-5
EXHIBIT INDEX
Exhibit
Number
Description
3.1
Amended and Restated Certificate of Incorporation, as amended (filed
as an exhibit to Quarterly Report on Form 10-Q for the quarter ended
February 28, 1995, Commission File No. 1-09927, and incorporated
herein by reference).
3.2
Restated Bylaws as amended July 20, 2000 (filed as an exhibit to
Annual Report on Form 10-K for the fiscal year ended May 31, 2000,
Commission File No. 1-09927, and incorporated herein by reference).
4.1
Form of certificate representing shares of common stock.*
5.1
Opinion of Greenberg Traurig, LLP.*
10.1
Form of stock option agreement (filed as an exhibit to Annual Report
on Form 10-K for the fiscal year ended May 31, 1998, Commission File
No. 1-09927, and incorporated herein by reference).
10.2
Comprehensive Care Corporation 1995 Incentive Plan, as amended on
November 17, 1998 (filed as an exhibit to Current Report on Form 8-K,
dated November 25, 1998, Commission File No. 1-09927, and incorporated
herein by reference).
10.3
Comprehensive Care Corporation 2002 Incentive Compensation Plan (filed
as an exhibit to Current Report on Form 8-K, dated September 20, 2002,
Commission File No. 1-09927, and incorporated herein by reference).
23.1
Consent of Greenberg Traurig, LLP (contained in Exhibit 5.1).*
23.2
Consent of Eisner LLP.*
24.1
Power of Attorney (contained on the signature page hereof).*
(*) Filed herewith electronically.