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<TITLE>Pinnacle Airlines Corp</TITLE>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
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<P align="left" style="font-size: 10pt">As filed with the Securities
and Exchange Commission on May&nbsp;4, 2005



<P align="right" style="font-size: 10pt">Registration No.&nbsp;333-_________


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

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

<P align="center" style="font-size: 18pt"><B>FORM S-8<BR>
REGISTRATION STATEMENT</B>
<DIV align="center" style="font-size: 10pt">UNDER<BR>
THE SECURITIES ACT OF 1933</DIV>


<P align="center" style="font-size: 24pt"><B>PINNACLE AIRLINES CORP.</B>


<DIV align="center" style="font-size: 10pt">(Exact name of Registrant as specified in its charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B><BR>
(State or other jurisdiction of<BR>
incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>03-0376558</B><BR>
(I.R.S. Employer<BR>
Identification No.)</TD>
</TR>
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</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><B>1689 Nonconnah Blvd., Suite&nbsp;111<BR>
Memphis, Tennessee 38132</B><BR>
(Address of Principal Executive Offices including zip code)



<P align="center" style="font-size: 10pt"><B>PINNACLE AIRLINES CORP., 2003 STOCK INCENTIVE PLAN</B><BR>
(Full title of the plan)



<P align="center" style="font-size: 10pt"><B>Peter D. Hunt<BR>
Vice President and Chief Financial Officer<BR>
1689 Nonconnah Blvd., Suite&nbsp;111<BR>
Memphis, Tennessee 38132<BR>
(901)&nbsp;348-4100</B><BR>
(Name, address, including zip code, and telephone number, including area code, of agent for<BR>
service)



<P align="center" style="font-size: 10pt"><I>Copy to:</I><BR>
<B>Samuel D. Chafetz, Esq.<BR>
Baker, Donelson, Bearman, Caldwell &#038; Berkowitz, P.C.<BR>
165 Madison Avenue, 21st Floor<BR>
Memphis, Tennessee 38103</B>



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


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="16%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="16%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="16%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="16%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="16%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Proposed</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Proposed</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Title of securities to</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Amount to be</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>maximum offering</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>aggregate offering</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Amount of</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>be registered</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>registered</B><SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>price per share</B><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>price</B><SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>registration fee</B></TD>
</TR>

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<TR valign="bottom">
    <TD align="center" valign="top">Common stock, par<BR>
value $0.01 per<BR>
share
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">1,000,000<BR>
shares
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">$10.01
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">$10,010,000
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="bottom">$1,179</TD>
</TR>
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</TABLE>
</DIV>

<P align="left" style="font-size: 10pt">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with General Instruction E of Form S-8, the Registrant is registering
1,000,000 additional shares of common stock, $0.01 par value per share pursuant to the Registrant&#146;s
2003 Stock Incentive Plan. The Registrant currently has an effective registration statement filed
on Form S-8 relating to the 2003 Stock Incentive Plan that registered securities of the same class
as those being registered herewith. The Registrant incorporates by reference that registration
statement on Form S-8 (Registration No.&nbsp;333-113452) filed with the Securities and Exchange
Commission on March&nbsp;9, 2004, which is made a part hereof.


<P align="left" style="font-size: 10pt">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Estimated solely for the purpose of calculating the registration fee and, pursuant to
paragraphs (c)&nbsp;and (h)&nbsp;of Rule&nbsp;457, based upon the average of the high and low prices of such
common stock on the Nasdaq National Market on April&nbsp;28, 2005, as reported on the Yahoo! Finance web
site.



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

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

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<TR><TD colspan="9"><A HREF="#000">PART I</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporation Of Documents By Reference.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description of Securities.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interests of Named Experts and Counsel.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indemnification of Directors and Officers.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exemption from Registration Claimed.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Undertakings.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#010">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="g94785exv5w1.txt">Ex-5.1  Opinion of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC</A></TD></TR>
<TR><TD colspan="9"><A HREF="g94785exv23w1.txt">Ex-23.1  Consent of Ernst & Young LLP</A></TD></TR>
</TABLE>
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<DIV align="left"><A NAME="000"></A></DIV>

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



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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information specified in Part&nbsp;I of this Registration Statement on
Form S-8 will be sent or given to the participant in the plan as specified under Rule&nbsp;428(b)(1)
under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;). Such documents are not
required to be, and are not being, filed By Pinnacle Airlines Corp. (the &#147;Company&#148;) with the
Securities and Exchange Commission (the &#147;Commission&#148;), either as part of this Registration
Statement or as prospectuses or prospectus supplements pursuant to Rule&nbsp;424 under the Securities
Act. Such documents, together with the documents incorporated by reference herein pursuant to Item
3 of Part&nbsp;II of this Registration Statement on Form S-8, constitute a prospectus that meets the
requirements of Section 10(a) of the Securities Act.

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

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



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


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

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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has filed the following documents with the Securities and Exchange Commission (the
&#147;Commission&#148;) and incorporates them herein by reference:


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">1.&nbsp;&nbsp;</TD>
    <TD>The description of the Company&#146;s common stock contained in its
Registration Statement on Form S-1, as amended (Registration No.
333-83354), and as incorporated by reference into its Registration
Statement on Form 8-A filed with the Commission on November&nbsp;14, 2003.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">2.&nbsp;&nbsp;</TD>
    <TD>The Company&#146;s Annual Report on Form 10-K for the year ended December
31, 2004, filed with the Commission on March&nbsp;15, 2005, and as
amended on April 6, 2005.</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">3.&nbsp;&nbsp;</TD>
    <TD>The Company&#146;s Quarterly Report on Form 10-Q for the
three months ended March
31, 2005, filed with the Commission on May 3, 2005.</TD>
</TR>



</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All reports and other documents subsequently filed by the Company pursuant to Sections&nbsp;13(a),
13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment
indicating that all securities offered hereby have been sold or deregistering all securities then
remaining unsold shall be deemed to be incorporated herein by reference and to be a part hereof
from the date of the filing of such reports and documents.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in a document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this Registration Statement to
the extent that a statement contained herein or in any other subsequently filed document which also
is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any
statement so modified or superseded shall not be deemed, except as so modified or superseded, to
constitute a part of this Registration Statement.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company will provide, without charge, to each plan participant a copy of the documents
incorporated by reference in Item&nbsp;3 of Part&nbsp;II of this registration statement, upon written or oral
request. Further, we will provide plan participants, without charge, upon written or oral request,
other documents required to be delivered pursuant to Commission Rule&nbsp;428(b). Written requests
should be directed to Pinnacle Airlines Corp., Attn: Peter D. Hunt, 1689 Nonconnah Blvd., Suite
111, Memphis, Tennessee 38132. Telephone requests may be directed to Peter D. Hunt, Vice President,
Chief Financial Officer and Secretary at (901)&nbsp;348-4100.

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

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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.

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

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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The legality of the common stock offered hereby has been opined by Baker, Donelson, Bearman,
Caldwell &#038; Berkowitz, PC, counsel for the Company (&#147;Baker Donelson&#148;), 165 Madison Ave., Suite&nbsp;2000,
Memphis, Tennessee 38103. Baker Donelson was not employed on a contingent basis for its opinion,
did not receive a


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

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



<P align="left" style="font-size: 10pt">substantial interest, directly or indirectly, in the Company, or any parent or subsidiary and
was not and is not connected with the Company as a promoter, managing underwriter, voting trustee,
director, officer or employee.

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

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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the Delaware General Corporation Law provides that, among other things, a
corporation may indemnify directors and officers as well as other employees and agents of the
corporation against expenses (including attorneys&#146; fees), judgments, fines and amounts paid in
settlement in connection with specified actions, suits or proceedings, whether civil, criminal,
administrative or investigative (other than action by or in the right of the corporation, a
&#147;derivative action&#148;), if they acted in good faith and in a manner they reasonably believed to be in
or not opposed to the best interests of the corporation and, with respect to any criminal action or
proceeding, had no reasonable cause to believe their conduct was unlawful. A similar standard is
applicable in the case of derivative actions, except that indemnification only extends to expenses
(including attorneys&#146; fees) incurred in connection with the defense or settlement of such actions,
and the statute requires court approval before there can be any indemnification where the person
seeking indemnification has been found liable to the corporation. The statute provides that it is
not exclusive of other indemnification that may be granted by a corporation&#146;s bylaws, disinterested
director vote, stockholder vote, agreement or otherwise.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;Seventh of the Company&#146;s certificate of incorporation requires indemnification to the
fullest extent permitted by Delaware law. The Company has also obtained officers&#146; and directors&#146;
liability insurance which insures against liabilities that officers and directors of the Company,
in such capacities, may incur. The Company&#146;s amended and restated certificate of incorporation
requires the advancement of expenses incurred by officers or directors in relation to any action,
suit or proceeding.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;102(b)(7) of the Delaware General Corporation Law permits a corporation to provide in
its certificate of incorporation that a director of the corporation shall not be personally liable
to the corporation or its stockholders for monetary damages for breach of fiduciary duties as a
director, except for liability (i)&nbsp;for any transaction from which the director derives an improper
personal benefit, (ii)&nbsp;for acts or omissions not in good faith or that involve intentional
misconduct or a knowing violation of law, (iii)&nbsp;under Section&nbsp;174 of the Delaware General
Corporation Law (certain illegal distributions) or (iv)&nbsp;for any breach of a director&#146;s duty of
loyalty to the company or its stockholders. Article&nbsp;Eleven of the Company&#146;s certificate of
incorporation includes such a provision.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company also maintains liability insurance for directors and officers, as authorized by
Section&nbsp;145 of the Delaware General Corporation Law.

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

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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.

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<DIV align="left"><A NAME="007"></A></DIV>

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


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><U>Exhibit No.</U></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><U>Description</U></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Specimen Stock Certificate.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Rights Agreement between the Company and EquiServe Trust Company, N.A.,
as Rights Agent.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3**
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Pinnacle Airlines Corp., 2003 Stock Incentive Plan.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Baker, Donelson, Bearman, Caldwell &#038; Berkowitz, PC as to the
legality of the shares being registered.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Baker, Donelson, Bearman, Caldwell &#038; Berkowitz, PC (included in
Exhibit&nbsp;5.1 to the Registration Statement).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included with signatures).</TD>
</TR>
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</TABLE>
</DIV>


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

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

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Incorporated by reference to the Company&#146;s Registration Statement on Form
S-1 (Registration No.&nbsp;333-83354), as amended.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">**
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Incorporated by reference to the Company&#146;s Registration Statement on Form
S-8 (Registration No.&nbsp;333-113452).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<!-- link2 "Item&nbsp;9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Undertakings." -->
<DIV align="left"><A NAME="008"></A></DIV>

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



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

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

</TABLE>


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">(1)&nbsp;&nbsp;</TD>
    <TD>to file, during any period in which offers or sales are being made, a
post-effective amendment to the Registration Statement to include any material
information with respect to the plan of distribution not previously disclosed in this
Registration Statement or any material change to such information in this
Registration Statement;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">(2)&nbsp;&nbsp;</TD>
    <TD>that, for the purpose of determining any liability under the Securities
Act, each such post-effective amendment shall be deemed to be a new Registration
Statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering thereof;
and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">(3)&nbsp;&nbsp;</TD>
    <TD>to remove from registration by means of a post-effective amendment any of
the securities being registered which remain unsold at the termination of this
offering.</TD>
</TR>

</TABLE>


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(b)&nbsp;&nbsp;</TD>
    <TD>The undersigned Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act, each filing of the Registrant&#146;s annual report pursuant to Section
13(a) or Section 15(d) of the Exchange Act that is incorporated by reference in this
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.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(c)&nbsp;&nbsp;</TD>
    <TD>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.</TD>
</TR>

</TABLE>



<P align="center" style="font-size: 10pt">&nbsp;
</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 "SIGNATURES" -->
<DIV align="left"><A NAME="009"></A></DIV>

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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
has reasonable grounds to believe that it meets all 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 Memphis, State of
Tennessee, on this 4th day of May,
2005.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">PINNACLE AIRLINES CORP.<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/
Peter D. Hunt</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Peter D. Hunt&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Vice President and Chief Financial Officer<br>
(<I>Principal Accounting Officer</I>)&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

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




<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>KNOW ALL MEN BY THESE PRESENTS</B>, that each person whose signature appears below constitutes and
appoints Philip H. Trenary and Peter D. Hunt and each of them, his true and lawful attorney-in-fact
and agent, 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 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, 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 fully to all intents and purposes as he might or could do in person thereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their or his substitutes
or substitute, may lawfully do or cause to be done by virtue hereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this registration statement has
been signed by the following persons in the capacities indicated.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="33%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><U><B>Signature</B></U></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><U><B>Title</B></U></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><U><B>Date</B></U></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Philip H. Trenary<BR>
<HR size="1" noshade color="#000000">
Philip H. Trenary</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
President, Chief Executive Officer<BR>
and Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 4, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Peter D. Hunt<BR>
<HR size="1" noshade color="#000000">
Peter D. Hunt</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Vice President and Chief Financial<BR>
Officer<br>
(<I>Principal Accounting  Officer</I>)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 4, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Stephen E. Gorman<BR>
<HR size="1" noshade color="#000000">
Stephen E. Gorman</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Chairman, Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 4, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Donald J. Breeding<BR>
<HR size="1" noshade color="#000000">
Donald J. Breeding</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 4, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ J. Timothy Griffin<BR>
<HR size="1" noshade color="#000000">
J. Timothy Griffin</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 4, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Robert D. Isom, Jr.<BR>
<HR size="1" noshade color="#000000">
Robert D. Isom, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 4, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ James E. McGehee, Jr.<BR>
<HR size="1" noshade color="#000000">
James E. McGehee, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 4, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Robert A. Peiser<BR>
<HR size="1" noshade color="#000000">
Robert A. Peiser</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 4, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="33%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>&nbsp;</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Thomas S. Schreier, Jr.<BR>
<HR size="1" noshade color="#000000">
Thomas S. Schreier, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 4, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ R. Philip Shannon<BR>
<HR size="1" noshade color="#000000">
R. Philip Shannon</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 4, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Nicholas R. Tomassetti<BR>
<HR size="1" noshade color="#000000">
Nicholas R. Tomassetti</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 4, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</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="010"></A></DIV>

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


<DIV align="center" style="font-size: 10pt"><B>TO
REGISTRATION STATEMENT ON FORM S-8</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="9%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><U>Exhibit No.</U></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><U>Description</U></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Specimen Stock Certificate.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Rights Agreement between the Registrant and EquiServe Trust Company, N.A., as Rights Agent.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3**
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Pinnacle Airlines Corp., 2003 Stock Incentive Plan.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Baker, Donelson, Bearman, Caldwell &#038; Berkowitz, PC as to the
legality of the shares being registered.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Baker, Donelson, Bearman, Caldwell &#038; Berkowitz, PC (included in
Exhibit&nbsp;5.1 to the Registration Statement).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included with signatures).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Incorporated by reference to the Company&#146;s Registration Statement on Form
S-1 (Registration No.&nbsp;333-83354), as amended.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">**
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Incorporated by reference to the Company&#146;s Registration Statement on Form&nbsp;S-8 (Registration No.
333-113452).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



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

</BODY>
</HTML>
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{"company-data": {"conformed-name": "PINNACLE AIRLINES CORP", "cik": "0001166291", "assigned-sic": "4512", "irs-number": "030376558", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-124625", "film-number": "05799131"}, "business-address": {"street1": "1689 NONCONNAH BLVD STE 111", "city": "MEMPHIS", "state": "TN", "zip": "38132", "phone": "9013484100"}, "mail-address": {"street1": "1689 NONCONNAH BLVD STE 111", "city": "MEMPHIS", "state": "TN", "zip": "38132"}, "former-company": [{"former-conformed-name": "PINNACLE AIRLINES CORP", "date-changed": "20020215"}, {"former-conformed-name": "SUPERIOR I CORP", "date-changed": "20020130"}]}
Pinnacle Airlines Corp
Table of Contents
As filed with the Securities
and Exchange Commission on May 4, 2005
Registration No. 333-_________
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
PINNACLE AIRLINES CORP.
(Exact name of Registrant as specified in its charter)
Delaware
(State or other jurisdiction of
incorporation or organization)
03-0376558
(I.R.S. Employer
Identification No.)
1689 Nonconnah Blvd., Suite 111
Memphis, Tennessee 38132
(Address of Principal Executive Offices including zip code)
PINNACLE AIRLINES CORP., 2003 STOCK INCENTIVE PLAN
(Full title of the plan)
Peter D. Hunt
Vice President and Chief Financial Officer
1689 Nonconnah Blvd., Suite 111
Memphis, Tennessee 38132
(901) 348-4100
(Name, address, including zip code, and telephone number, including area code, of agent for
service)
Copy to:
Samuel D. Chafetz, Esq.
Baker, Donelson, Bearman, Caldwell & Berkowitz, P.C.
165 Madison Avenue, 21st Floor
Memphis, Tennessee 38103
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
maximum
Title of securities to
Amount to be
maximum offering
aggregate offering
Amount of
be registered
registered
(1)
price per share
(2)
price
(2)
registration fee
Common stock, par
value $0.01 per
share
1,000,000
shares
$10.01
$10,010,000
$1,179
(1)     In accordance with General Instruction E of Form S-8, the Registrant is registering
1,000,000 additional shares of common stock, $0.01 par value per share pursuant to the Registrant's
2003 Stock Incentive Plan. The Registrant currently has an effective registration statement filed
on Form S-8 relating to the 2003 Stock Incentive Plan that registered securities of the same class
as those being registered herewith. The Registrant incorporates by reference that registration
statement on Form S-8 (Registration No. 333-113452) filed with the Securities and Exchange
Commission on March 9, 2004, which is made a part hereof.
(2)      Estimated solely for the purpose of calculating the registration fee and, pursuant to
paragraphs (c) and (h) of Rule 457, based upon the average of the high and low prices of such
common stock on the Nasdaq National Market on April 28, 2005, as reported on the Yahoo! Finance web
site.
TABLE OF CONTENTS
PART I
PART II
Item 3.     Incorporation Of Documents By Reference.
Item 4.     Description of Securities.
Item 5.     Interests of Named Experts and Counsel.
Item 6.     Indemnification of Directors and Officers.
Item 7.     Exemption from Registration Claimed.
Item 8.     Exhibits.
Item 9.     Undertakings.
SIGNATURES
EXHIBIT INDEX
Ex-5.1  Opinion of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC
Ex-23.1  Consent of Ernst & Young LLP
Table of Contents
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The documents containing the information specified in Part I of this Registration Statement on
Form S-8 will be sent or given to the participant in the plan as specified under Rule 428(b)(1)
under the Securities Act of 1933, as amended (the "Securities Act"). Such documents are not
required to be, and are not being, filed By Pinnacle Airlines Corp. (the "Company") with the
Securities and Exchange Commission (the "Commission"), either as part of this Registration
Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities
Act. Such documents, together with the documents incorporated by reference herein pursuant to Item
3 of Part II of this Registration Statement on Form S-8, 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 Company has filed the following documents with the Securities and Exchange Commission (the
"Commission") and incorporates them herein by reference:
1.
The description of the Company's common stock contained in its
Registration Statement on Form S-1, as amended (Registration No.
333-83354), and as incorporated by reference into its Registration
Statement on Form 8-A filed with the Commission on November 14, 2003.
2.
The Company's Annual Report on Form 10-K for the year ended December
31, 2004, filed with the Commission on March 15, 2005, and as
amended on April 6, 2005.
3.
The Company's Quarterly Report on Form 10-Q for the
three months ended March
31, 2005, filed with the Commission on May 3, 2005.
All reports and other documents subsequently filed by the Company pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment
indicating that all securities offered hereby have been sold or deregistering all securities then
remaining unsold shall be deemed to be incorporated herein by reference and to be a part hereof
from the date of the filing of such reports and documents.
Any statement contained in a document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this Registration Statement to
the extent that a statement contained herein or in any other subsequently filed document which also
is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any
statement so modified or superseded shall not be deemed, except as so modified or superseded, to
constitute a part of this Registration Statement.
The Company will provide, without charge, to each plan participant a copy of the documents
incorporated by reference in Item 3 of Part II of this registration statement, upon written or oral
request. Further, we will provide plan participants, without charge, upon written or oral request,
other documents required to be delivered pursuant to Commission Rule 428(b). Written requests
should be directed to Pinnacle Airlines Corp., Attn: Peter D. Hunt, 1689 Nonconnah Blvd., Suite
111, Memphis, Tennessee 38132. Telephone requests may be directed to Peter D. Hunt, Vice President,
Chief Financial Officer and Secretary at (901) 348-4100.
Item 4.
Description of Securities.
Not applicable.
Item 5.
Interests of Named Experts and Counsel.
The legality of the common stock offered hereby has been opined by Baker, Donelson, Bearman,
Caldwell & Berkowitz, PC, counsel for the Company ("Baker Donelson"), 165 Madison Ave., Suite 2000,
Memphis, Tennessee 38103. Baker Donelson was not employed on a contingent basis for its opinion,
did not receive a
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substantial interest, directly or indirectly, in the Company, or any parent or subsidiary and
was not and is not connected with the Company as a promoter, managing underwriter, voting trustee,
director, officer or employee.
Item 6.
Indemnification of Directors and Officers.
Section 145 of the Delaware General Corporation Law provides that, among other things, a
corporation may indemnify directors and officers as well as other employees and agents of the
corporation against expenses (including attorneys' fees), judgments, fines and amounts paid in
settlement in connection with specified actions, suits or proceedings, whether civil, criminal,
administrative or investigative (other than action by or in the right of the corporation, a
"derivative action"), if they acted in good faith and in a manner they reasonably believed to be in
or not opposed to the best interests of the corporation and, with respect to any criminal action or
proceeding, had no reasonable cause to believe their conduct was unlawful. A similar standard is
applicable in the case of derivative actions, except that indemnification only extends to expenses
(including attorneys' fees) incurred in connection with the defense or settlement of such actions,
and the statute requires court approval before there can be any indemnification where the person
seeking indemnification has been found liable to the corporation. The statute provides that it is
not exclusive of other indemnification that may be granted by a corporation's bylaws, disinterested
director vote, stockholder vote, agreement or otherwise.
Article Seventh of the Company's certificate of incorporation requires indemnification to the
fullest extent permitted by Delaware law. The Company has also obtained officers' and directors'
liability insurance which insures against liabilities that officers and directors of the Company,
in such capacities, may incur. The Company's amended and restated certificate of incorporation
requires the advancement of expenses incurred by officers or directors in relation to any action,
suit or proceeding.
Section 102(b)(7) of the Delaware General Corporation Law permits a corporation to provide in
its certificate of incorporation that a director of the corporation shall not be personally liable
to the corporation or its stockholders for monetary damages for breach of fiduciary duties as a
director, except for liability (i) for any transaction from which the director derives an improper
personal benefit, (ii) for acts or omissions not in good faith or that involve intentional
misconduct or a knowing violation of law, (iii) under Section 174 of the Delaware General
Corporation Law (certain illegal distributions) or (iv) for any breach of a director's duty of
loyalty to the company or its stockholders. Article Eleven of the Company's certificate of
incorporation includes such a provision.
The Company also maintains liability insurance for directors and officers, as authorized by
Section 145 of the Delaware General Corporation Law.
Item 7.
Exemption from Registration Claimed.
Not applicable.
Item 8.
Exhibits.
Exhibit No.
Description
4.1*
Specimen Stock Certificate.
4.2*
Form of Rights Agreement between the Company and EquiServe Trust Company, N.A.,
as Rights Agent.
4.3**
Pinnacle Airlines Corp., 2003 Stock Incentive Plan.
5.1
Opinion of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC as to the
legality of the shares being registered.
23.1
Consent of Ernst & Young LLP.
23.2
Consent of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC (included in
Exhibit 5.1 to the Registration Statement).
24.1
Power of Attorney (included with signatures).
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*
Incorporated by reference to the Company's Registration Statement on Form
S-1 (Registration No. 333-83354), as amended.
**
Incorporated by reference to the Company's Registration Statement on Form
S-8 (Registration No. 333-113452).
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 the Registration Statement to include any material
information with respect to the plan of distribution not previously disclosed in this
Registration Statement or any material change to such information in this
Registration Statement;
(2)
that, for the purpose of determining any liability under the Securities
Act, each such post-effective amendment shall be deemed to be a new Registration
Statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering thereof;
and
(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 this
offering.
(b)
The undersigned Registrant hereby undertakes 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 that is incorporated by reference in this
registration statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed
to be the initial bona fide offering thereof.
(c)
Insofar as indemnification for liabilities arising under the Securities Act 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.
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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 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 Memphis, State of
Tennessee, on this 4th day of May,
2005.
PINNACLE AIRLINES CORP.
By:
/s/
Peter D. Hunt
Peter D. Hunt
Vice President and Chief Financial Officer
(
Principal Accounting Officer
)
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS
, that each person whose signature appears below constitutes and
appoints Philip H. Trenary and Peter D. Hunt and each of them, his true and lawful attorney-in-fact
and agent, 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 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, 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 fully to all intents and purposes as he might or could do in person thereby ratifying and
confirming all that said attorneys-in-fact and agents or any of them, or their or his substitutes
or substitute, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has
been signed by the following persons in the capacities indicated.
Signature
Title
Date
/s/ Philip H. Trenary
Philip H. Trenary
President, Chief Executive Officer
and Director
May 4, 2005
/s/ Peter D. Hunt
Peter D. Hunt
Vice President and Chief Financial
Officer
(
Principal Accounting  Officer
)
May 4, 2005
/s/ Stephen E. Gorman
Stephen E. Gorman
Chairman, Director
May 4, 2005
/s/ Donald J. Breeding
Donald J. Breeding
Director
May 4, 2005
/s/ J. Timothy Griffin
J. Timothy Griffin
Director
May 4, 2005
/s/ Robert D. Isom, Jr.
Robert D. Isom, Jr.
Director
May 4, 2005
/s/ James E. McGehee, Jr.
James E. McGehee, Jr.
Director
May 4, 2005
/s/ Robert A. Peiser
Robert A. Peiser
Director
May 4, 2005
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/s/ Thomas S. Schreier, Jr.
Thomas S. Schreier, Jr.
Director
May 4, 2005
/s/ R. Philip Shannon
R. Philip Shannon
Director
May 4, 2005
/s/ Nicholas R. Tomassetti
Nicholas R. Tomassetti
Director
May 4, 2005
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EXHIBIT INDEX
TO
REGISTRATION STATEMENT ON FORM S-8
Exhibit No.
Description
4.1*
Specimen Stock Certificate.
4.2*
Form of Rights Agreement between the Registrant and EquiServe Trust Company, N.A., as Rights Agent.
4.3**
Pinnacle Airlines Corp., 2003 Stock Incentive Plan.
5.1
Opinion of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC as to the
legality of the shares being registered.
23.1
Consent of Ernst & Young LLP.
23.2
Consent of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC (included in
Exhibit 5.1 to the Registration Statement).
24.1
Power of Attorney (included with signatures).
*
Incorporated by reference to the Company's Registration Statement on Form
S-1 (Registration No. 333-83354), as amended.
**
Incorporated by reference to the Company's Registration Statement on Form S-8 (Registration No.
333-113452).