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<P align="center"><FONT size="2">As filed with the Securities and Exchange Commission on November&nbsp;20, 2003
</FONT>

<P align="right"><FONT size="2"><B>Registration No.&nbsp;333-</B><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>
</FONT>

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<P align="center"><FONT size="4"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
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<div align="center"><FONT size="3"><B>Washington, D.C. 20549</B>
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<div align="center"><FONT size="5"><B>FORM S-8</B>
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<div align="center"><FONT size="2"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B>
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<P align="center"><FONT size="5"><B>GAYLORD ENTERTAINMENT COMPANY</B>
</FONT>

<div align="center"><FONT size="2">(Exact name of registrant as specified in its charter)</FONT>
</DIV>

<P align="center"><FONT size="2"><B>Delaware</B><BR>
(State or other jurisdiction of incorporation or organization)
</FONT>

<P align="center"><FONT size="2"><B>73-0664379</B><BR>
(I.R.S. Employer Identification No.)<BR>
<B>One Gaylord Drive<BR>
Nashville, Tennessee 37214</B><BR>
(Address of Principal Executive Offices)
</FONT>

<P align="center"><FONT size="2"><B>RESORTQUEST INTERNATIONAL, INC.<BR>
AMENDED AND RESTATED 1998 LONG-TERM INCENTIVE PLAN</B><BR>
(Full title of the plan)
</FONT>

<P align="center"><FONT size="2"><B>Carter R. Todd<BR>
Senior Vice President, Secretary and General Counsel<BR>
Gaylord Entertainment Company<BR>
One Gaylord Drive<BR>
Nashville, Tennessee 37214<BR>
(615)&nbsp;316-6000</B><BR>
(Name, address and telephone number of agent for service)
</FONT>

<P align="center"><FONT size="2"><B>CALCULATION OF REGISTRATION FEE</B>
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    <TD width="24%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="29%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR  valign="bottom">
    <TD nowrap align="left"><FONT size="1">Title of securities<br>to be registered</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center"><FONT size="1">Amount to be registered<SUP>(1)</SUP></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1">Proposed maximum<br>offering price per<br>share<SUP>(2)</SUP></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1">Proposed maximum<br>aggregate offering<br>price</FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center" colspan="3"><FONT size="1">Amount of registration fee<SUP>(3)</SUP></FONT></TD>
</TR>
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    <TD colspan="15" align="left"><HR size="1" noshade></TD>
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    <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock,
$0.01 par value</FONT></DIV></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>

<TD align="center" valign="bottom"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">577,192&nbsp;shares</FONT></DIV></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">27.49</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right"><FONT size="2">$</FONT></TD>
    <TD align="right"><FONT size="2">15,867,008</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">368.30</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
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    <TD colspan="15" align="left"><HR size="4" noshade></TD>
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<P align="left"><FONT size="2"><SUP>(1)</SUP> This Registration Statement (the &#147;S-8 Registration Statement&#148;) relates to
574,441 shares (the &#147;S-4 Option Shares&#148;) (the related
options to which are outstanding on the date hereof) of the Registrant&#146;s Common Stock, par value $0.01 per share
(the &#147;Common Stock&#148;), which were registered on the Registrant&#146;s Form S-4/A
(File No.&nbsp;333-108890), declared effective by the United States Securities and
Exchange Commission on October&nbsp;10, 2003 (the &#147;S-4 Registration Statement&#148;). The
S-4 Registration Statement effected the registration of an aggregate of
5,887,943 shares of Common Stock which included shares of Common
Stock issuable to holders of outstanding shares of ResortQuest International
Inc.&#146;s Common Stock and shares of Common Stock issuable upon the exercise of outstanding stock options (the
&#147;ResortQuest Options&#148;) to purchase ResortQuest International Inc.&#146;s Common
Stock that were assumed by the Registrant at the closing of the merger of GET
Merger Sub, Inc., a Delaware corporation and wholly-owned subsidiary of the
Registrant, with and into ResortQuest International, Inc., with ResortQuest
International, Inc. surviving as the wholly owned subsidiary of the Registrant
(the &#147;Merger&#148;). This S-8 Registration Statement also relates to an additional
2,751 shares of Common Stock issuable upon the exercise of outstanding
ResortQuest Options (together with the S-4 Option Shares, the &#147;Option Shares&#148;).
This S-8 Registration Statement also shall cover any additional shares of
Common Stock which become issuable by reason of any stock dividend, stock
split, recapitalization or other similar transaction with respect to the
Option Shares effected without
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<P align="left"><FONT size="2">the Registrant&#146;s receipt of consideration that
results in an increase in the number of the outstanding shares of the
Registrant&#146;s Common Stock.
</FONT>

<P align="left"><FONT size="2"><SUP>(2)</SUP> Estimated solely for the purpose of calculating the registration fee
pursuant to Rule 457(h) under the Securities Act of 1933, as amended and based
on the average of the high and low prices per share of the Registrant&#146;s Common
Stock as reported on the New York Stock Exchange on November&nbsp;19, 2003.
</FONT>

<P align="left"><FONT size="2"><SUP>(3)</SUP> The registration fee payable pursuant to Rule 457(c) and (h)&nbsp;of the
Securities Act of 1933 with respect to the Option Shares is $1,284. The
Registrant previously paid a registration fee in the amount of $9,466 in
connection with the S-4 Registration Statement, of which $915.70 pertained to
the S-4 Option Shares (the &#147;S-4 Option Share Registration
Fee&#148;). The S-4 Option Shares registered pursuant to the S-4 Registration Statement will not be issued pursuant to the S-4 Registration Statement and
instead will be issued to holders of ResortQuest Options upon the exercise of
such options pursuant to this S-8 Registration Statement. Pursuant to Rule
457(p) under the Securities Act of 1933, the Registrant hereby offsets the
amount of the fees payable with respect to the Option Shares under this S-8
Registration Statement against the S-4 Option Share Registration Fee previously
paid.
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<P align="center"><FONT size="2">&nbsp;
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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 colspan="9"><A HREF="#002">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="g86048exv5w1.txt">Ex-5.1 Opinion of Bass, Berry & Sims PLC.</A></TD></TR>
<TR><TD colspan="9"><A HREF="g86048exv23w1.txt">Ex-23.1 Consent of Ernst & Young LLP</A></TD></TR>
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<DIV align="left"><A NAME="000"></A></DIV>
<P align="center"><FONT size="2"><B>PART I</B>
</FONT>

<P align="center"><FONT size="2"><B>Information Required in the Section&nbsp;10(a) Prospectus</B>
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gaylord Entertainment Company (the &#147;Registrant&#148;) will send or give
documents containing the information specified by Part&nbsp;I of this Form S-8
Registration Statement (the &#147;Registration Statement&#148;) to participants in the
plan to which this Registration Statement relates, as specified in Rule
428(b)(1) promulgated by the Securities and Exchange Commission (the &#147;SEC&#148;)
under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;).
Information required by Part&nbsp;I to be contained in the Section 10(a) prospectus
is omitted from the Registration Statement in accordance with Rule&nbsp;428 of the
Securities Act.
</FONT>
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<DIV align="left"><A NAME="001"></A></DIV>
<P align="center"><FONT size="2"><B>PART II</B>
</FONT>

<P align="center"><FONT size="2"><B>Information Required in the Registration Statement</B>
</FONT>

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

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by the Registrant with the SEC, pursuant to
the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), are
hereby incorporated by reference and shall be deemed to be a part hereof from
the date of filing of such document:
</FONT>
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<TR valign="top">
       <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">(1)
</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">The Registrant&#146;s Annual Report on Form 10-K for the year ended
December&nbsp;31, 2002;
</FONT></TD>
</TR>
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<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">(2)
</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">The Registrant&#146;s quarterly report on Form 10-Q for the quarterly
period ended March&nbsp;31, 2003;
</FONT></TD>
</TR>
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<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">(3)
</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">The Registrant&#146;s quarterly report on Form 10-Q for the quarterly
period ended June&nbsp;30, 2003;
</FONT></TD>
</TR>
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<TR valign="top">
       <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">(4)
</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">The Registrant&#146;s quarterly report on Form 10-Q for the
quarterly period ended September&nbsp;30, 2003;
</FONT></TD>
</TR>
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<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">(5)
</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">The Registrant&#146;s current report on Form 8-K filed with the SEC on
January&nbsp;17, 2003;
</FONT></TD>
</TR>
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<TR valign="top">
       <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">(6)
</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">The Registrant&#146;s current report on Form 8-K filed with the SEC on June
30, 2003;
</FONT></TD>
</TR>
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<TR valign="top">
       <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">(7)
</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">The Registrant&#146;s current report on Form 8-K filed with the SEC on
August&nbsp;5, 2003;
</FONT></TD>
</TR>
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<TR valign="top">
       <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">(8)
</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">The Registrant&#146;s current report on Form 8-K filed with the SEC on
September&nbsp;18, 2003;
</FONT></TD>
</TR>
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<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">(9)
</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">The Registrant&#146;s current report on Form 8-K filed with the SEC on
October&nbsp;20, 2003;
</FONT></TD>
</TR>
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<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">(10)
</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">The Registrant&#146;s current report on Form 8-K filed with the SEC on
November&nbsp;13, 2003; and
</FONT></TD>
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<TR valign="top">
       <TD width="2%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">(11)
</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">The description of the Registrant&#146;s common stock set forth in
the Registrant&#146;s Form&nbsp;10/A-3, filed on August&nbsp;29, 1997, and as
updated in Item&nbsp;I on the Registrant&#146;s Schedule&nbsp;14A, filed on April&nbsp;5, 2001.
</FONT></TD>
</TR>
</TABLE>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Registrant pursuant to Section&nbsp;13(a), 13(c), 14
and 15(d) of the Exchange Act after the date hereof and prior to the filing of
a post-effective amendment to this Registration Statement which indicates that
all securities offered hereby 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 statements contained in a document incorporated or deemed to be
incorporated by reference herein shall be deemed to be modified or replaced for
purposes hereof 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 replaces such statement. Any statement so
modified or replaced shall not be deemed, except as so modified or replaced, to
constitute a part hereof.
</FONT>

<P align="center"><FONT size="2">&nbsp;
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<P align="left"><FONT size="2">Item&nbsp;4.&nbsp;&nbsp;&nbsp;Description of Securities.
</FONT>

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

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

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Delaware law permits a corporation to indemnify officers and directors for
actions taken in good faith and in a manner they reasonably believed to be in,
or not opposed to, the corporation&#146;s best interests, and with respect to any
criminal action, which they had no reasonable cause to believe was unlawful.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to authority conferred by Delaware law, the Registrant&#146;s
certificate of incorporation contains a provision providing that no director
shall be liable to it or its stockholders for monetary damages for breach of
fiduciary duty as a director, except to the extent that such exemption from
liability or limitation thereof is not permitted under Delaware law as then in
effect or as it may be amended. This provision is intended to eliminate the
risk that a director might incur personal liability to the Registrant or its
stockholders for breach of the duty of care.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s certificate of incorporation and bylaws contain
provisions requiring the Registrant to indemnify and advance expenses to, its
directors and officers to the fullest extent permitted by law. Among other
things, these provisions generally provide indemnification for the Registrant&#146;s
officers and directors against liabilities for judgments in and settlements of
lawsuits and other proceedings and for the advance and payment of fees and
expenses reasonably incurred by the director or officer in defense of any such
lawsuit or proceeding if the director or officer acted in good faith and in a
manner he or she reasonably believed to be in or not opposed to the best
interests of the Registrant and in certain cases only if the director or
officer is not adjudged to be liable to the Registrant.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant maintains insurance on behalf of any person who is or was a
director or officer of the Registrant, or is now or was serving at the request
of the Registrant as a director, officer, employee, or agent of another
corporation, partnership, joint venture, trust, employee benefit plan, or other
enterprise, against any liability asserted against him and incurred by him in
any such capacity, or arising out of his status as such, whether or not the
Registrant would have the power or the obligation to indemnify him against such
liability under the provisions of the bylaws. The Registrant has also entered
into indemnification agreements with its directors that will require it, among
other things, to indemnify them against certain liabilities that may arise by
reason of their status or service as directors.
</FONT>
<P align="left"><FONT size="2">Item&nbsp;7.&nbsp;&nbsp;&nbsp;Exemption from Registration Claimed.
</FONT>

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

<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
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       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="4%" nowrap align="right"><FONT size="2">4.1</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Specimen of Common Stock certificate (incorporated by
reference to Exhibit&nbsp;4.1 to the Registrant&#146;s Registration Statement on
Form&nbsp;10, as amended (File No.&nbsp;1-13079)).
</FONT></TD>
</TR>
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<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="4%" nowrap align="right"><FONT size="2">4.2</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Restated Certificate of Incorporation of the Registrant
(incorporated by reference to Exhibit&nbsp;3 to the Registrant&#146;s Current
Report on Form 8-K dated October&nbsp;7, 1997 (File No.&nbsp;1-13079)).
</FONT></TD>
</TR>
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<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="4%" nowrap align="right"><FONT size="2">4.3</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Amendment to Restated Certificate of Incorporation
(incorporated by reference to Exhibit&nbsp;3.2 to Registrant&#146;s Quarterly
Report on Form 10-Q for the quarter ended June&nbsp;30, 2001).
</FONT></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2">&nbsp;
</FONT>
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<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="4%" nowrap align="right"><FONT size="2">4.4</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Restated Bylaws of the Registrant (incorporated by reference
to Exhibit&nbsp;3.2 of the Registrant&#146;s Registration Statement on Form&nbsp;10,
as amended (File No.&nbsp;1-13079)).
</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="4%" nowrap align="right"><FONT size="2">5.1</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Opinion of Bass, Berry &#038; Sims PLC.</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="4%" nowrap align="right"><FONT size="2">10.1</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">ResortQuest International, Inc. Amended and Restated 1998
Long-Term Incentive Plan (incorporated by reference to Exhibit&nbsp;A to
ResortQuest International, Inc.&#146;s definitive proxy statement dated
April&nbsp;6, 1999).
</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="4%" nowrap align="right"><FONT size="2">23.1</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Consent of Ernst &#038; Young LLP.</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="4%" nowrap align="right"><FONT size="2">23.2</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Consent of Bass, Berry &#038; Sims PLC (included in the opinion
filed as Exhibit&nbsp;5.1 to this Registration Statement).
</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="4%" nowrap align="right"><FONT size="2">24.1</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Power of Attorney (included in signature page to Registration Statement).
</FONT></TD>
</TR>
</TABLE>
<P align="left"><FONT size="2">Item&nbsp;9. Undertakings.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A.&nbsp;The Registrant hereby undertakes:
</FONT>
<P align="left" style="margin-left:0%; margin-right:0%"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
</FONT>
<P align="left" style="margin-left:0%; margin-right:0%"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section&nbsp;10(a)(3) of the
Securities Act;
</FONT>
<P align="left" style="margin-left:0%; margin-right:0%"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the
effective date of this 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 this
Registration Statement; and
</FONT>
<P align="left" style="margin-left:0%; margin-right:0%"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) 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;
</FONT>
<P align="left"><FONT size="2"><I>provided, however</I>, that clauses (a)(1)(i) and (a)(1)(ii) shall 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 Section 15(d) of the
Exchange Act that are incorporated by reference into this Registration
Statement.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;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 <I>bona
fide </I>offering thereof.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of
the offering.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B.&nbsp;The 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 15(d) of the Exchange Act (and where
applicable, each filing of an employee benefit plan&#146;s annual report pursuant to
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 <I>bona fide </I>offering thereof.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C.&nbsp;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 Securities and Exchange Commission
such indemnification is
</FONT>

<P align="center"><FONT size="2">&nbsp;
</FONT>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<P align="left"><FONT size="2">against public policy as expressed in the Act and is,
therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses
incurred or paid by a director, officer or controlling person of the Registrant
in the successful defense of any action, suit or proceeding) is asserted by
such director, officer or controlling person in connection with the securities
being registered, the Registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Act and will be governed by the final
adjudication of such issue.
</FONT>
<P align="center"><FONT size="2">&nbsp;
</FONT>
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<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="002"></A></DIV>
<P align="center"><FONT size="2"><B>SIGNATURES</B>
</FONT>

<P align="left"><FONT size="2">&nbsp;&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 Nashville, State of Tennessee, on this 20th day of
November, 2003.
</FONT>
<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="55%">
<TR valign="bottom">
    <TD width="17%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="70%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="3" valign="top" align="left"><FONT size="2"><B>GAYLORD ENTERTAINMENT COMPANY</B></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">&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/ Carter R. Todd</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">Carter R. Todd<br>
Senior Vice President, General<br>
Counsel and Secretary</FONT></TD>
</TR>
</TABLE>
</DIV>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>KNOW ALL MEN BY THESE PRESENTS, </B>each person whose signature appears below
hereby constitutes and appoints Colin V. Reed, David C. Kloeppel and Carter R.
Todd, and each of them, his or her true and lawful attorneys-in-fact and
agents, with full power of substitution and resubstitution, for him or her and
in his or her name, place, and stead, in any and all capacities, to sign any
and all amendments (including post-effective amendments) to this Registration
Statement, and to file the same, with the SEC, 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, as fully to
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, or any of
them, or his or her substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated below.
</FONT>
<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="37%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="33%">&nbsp;</TD>
</TR>
<TR  valign="bottom">
    <TD nowrap align="left"><FONT size="1"><B><U>Signature</U></B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="left"><FONT size="1"><B><U>Title</U></B></FONT></TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="left"><FONT size="1"><B><U>Date</U></B></FONT></TD>
</TR>
<TR  valign="bottom">
    <TD nowrap align="left">&nbsp;</TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center">&nbsp;</TD>
    <TD><FONT size="1">&nbsp;</FONT></TD>
    <TD nowrap align="center">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">/s/ <FONT style="font-variant: SMALL-CAPS">Michael D. Rose</FONT>
</FONT><HR size="1" noshade><FONT size="2">
Michael D. Rose</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Chairman of the Board
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">November&nbsp;20,&nbsp;2003</FONT></TD>
</TR>

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

<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">/s/ <FONT style="font-variant: SMALL-CAPS">Christine Gaylord Everest</FONT>
</FONT><HR size="1" noshade><FONT size="2">
Christine Gaylord Everest</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">November 20, 2003</FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap 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><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">/s/ <FONT style="font-variant: SMALL-CAPS">E. K. Gaylord II</FONT>
</FONT><HR size="1" noshade><FONT size="2">
E. K. Gaylord II</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">November 20, 2003</FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap 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><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2"><FONT style="font-variant: SMALL-CAPS">/s/ Robert P. Bowen<BR>
</FONT></FONT><HR size="1" noshade><FONT size="2">
Robert P. Bowen</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">November 20, 2003</FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap 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><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">/s/ <FONT style="font-variant: SMALL-CAPS">Laurence S. Geller</FONT>
</FONT><HR size="1" noshade><FONT size="2">
Laurence S. Geller</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">November 20, 2003</FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap 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><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">/s/ <FONT style="font-variant: SMALL-CAPS">E. Gordon Gee</FONT>
</FONT><HR size="1" noshade><FONT size="2">
E. Gordon Gee</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">November 20, 2003</FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap 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><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">/s/ <FONT style="font-variant: SMALL-CAPS">Ralph Horn</FONT>
</FONT><HR size="1" noshade><FONT size="2">
Ralph Horn</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">November 20, 2003</FONT></TD>
</TR>
</TABLE>
</DIV>

<P align="center"><FONT size="2">&nbsp;
</FONT>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
    <TD width="25%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="33%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="32%">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">/s/ <FONT style="font-variant: SMALL-CAPS">Colin V. Reed</FONT>
</FONT><HR size="1" noshade><FONT size="2">
Colin V. Reed</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Director, President and<BR>
Chief Executive Officer<BR>
(Principal Executive Officer)
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">November&nbsp;20,&nbsp;2003</FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap 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><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">/s/ <FONT style="font-variant: SMALL-CAPS">David C. Kloeppel</FONT>
</FONT><HR size="1" noshade><FONT size="2">
David C. Kloeppel</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Executive Vice President and<BR>
Chief Financial Officer<BR>
(Principal Financial Officer)
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">November 20, 2003</FONT></TD>
</TR>

<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap 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><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><FONT size="2">/s/ <FONT style="font-variant: SMALL-CAPS">Rod Connor</FONT>
</FONT><HR size="1" noshade><FONT size="2">
Rod Connor</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">
Senior Vice President, Chief<BR>
Administrative Officer, and<BR>
Corporate Controller<BR>
(Principal Accounting Officer)
</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top"><FONT size="2">November 20, 2003</FONT></TD>
</TR>
</TABLE>
</DIV>

<P align="center"><FONT size="2">&nbsp;
</FONT>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="003"></A></DIV>
<P align="center"><FONT size="2"><B>EXHIBIT INDEX</B>
</FONT>

<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">4.1</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Specimen of Common Stock certificate (incorporated by
reference to Exhibit&nbsp;4.1 to the Registrant&#146;s Registration Statement on
Form&nbsp;10, as amended (File No.&nbsp;1-13079)).
</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">4.2</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Restated Certificate of Incorporation of the Registrant
(incorporated by reference to Exhibit&nbsp;3 to the Registrant&#146;s Current
Report on Form 8-K dated October&nbsp;7, 1997 (File No.&nbsp;1-13079)).
</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">4.3</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Amendment to Restated Certificate of Incorporation
(incorporated by reference to Exhibit&nbsp;3.2 to Registrant&#146;s Quarterly
Report on Form 10-Q for the quarter ended June&nbsp;30, 2001).
</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">4.4</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Restated Bylaws of the Registrant (incorporated by reference
to Exhibit&nbsp;3.2 of the Registrant&#146;s Registration Statement on Form&nbsp;10,
as amended (File No.&nbsp;1-13079)).
</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">5.1</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Opinion of Bass, Berry &#038; Sims PLC.</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">10.1</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">ResortQuest International, Inc. Amended and Restated 1998
Long-Term Incentive Plan (incorporated by reference to Exhibit&nbsp;A to
ResortQuest International, Inc.&#146;s definitive proxy statement dated
April&nbsp;6, 1999).
</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">23.1</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Consent of Ernst &#038; Young LLP.</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">23.2</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Consent of Bass, Berry &#038; Sims PLC (included in the opinion
filed as Exhibit&nbsp;5.1 to this Registration Statement).
</FONT></TD>
</TR>
</TABLE>
<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
       <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
       <TD width="6%" nowrap align="right"><FONT size="2">24.1</FONT></TD>
       <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
       <TD><FONT size="2">Power of Attorney (included in signature page to Registration
Statement).
</FONT></TD>
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Gaylord Entertainment Company
Table of Contents
As filed with the Securities and Exchange Commission on November 20, 2003
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
GAYLORD ENTERTAINMENT COMPANY
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation or organization)
73-0664379
(I.R.S. Employer Identification No.)
One Gaylord Drive
Nashville, Tennessee 37214
(Address of Principal Executive Offices)
RESORTQUEST INTERNATIONAL, INC.
AMENDED AND RESTATED 1998 LONG-TERM INCENTIVE PLAN
(Full title of the plan)
Carter R. Todd
Senior Vice President, Secretary and General Counsel
Gaylord Entertainment Company
One Gaylord Drive
Nashville, Tennessee 37214
(615) 316-6000
(Name, address and telephone number of agent for service)
CALCULATION OF REGISTRATION FEE
Title of securities
to be registered
Amount to be registered
(1)
Proposed maximum
offering price per
share
(2)
Proposed maximum
aggregate offering
price
Amount of registration fee
(3)
Common Stock,
$0.01 par value
577,192 shares
$
27.49
$
15,867,008
$
368.30
(1)
This Registration Statement (the "S-8 Registration Statement") relates to
574,441 shares (the "S-4 Option Shares") (the related
options to which are outstanding on the date hereof) of the Registrant's Common Stock, par value $0.01 per share
(the "Common Stock"), which were registered on the Registrant's Form S-4/A
(File No. 333-108890), declared effective by the United States Securities and
Exchange Commission on October 10, 2003 (the "S-4 Registration Statement"). The
S-4 Registration Statement effected the registration of an aggregate of
5,887,943 shares of Common Stock which included shares of Common
Stock issuable to holders of outstanding shares of ResortQuest International
Inc.'s Common Stock and shares of Common Stock issuable upon the exercise of outstanding stock options (the
"ResortQuest Options") to purchase ResortQuest International Inc.'s Common
Stock that were assumed by the Registrant at the closing of the merger of GET
Merger Sub, Inc., a Delaware corporation and wholly-owned subsidiary of the
Registrant, with and into ResortQuest International, Inc., with ResortQuest
International, Inc. surviving as the wholly owned subsidiary of the Registrant
(the "Merger"). This S-8 Registration Statement also relates to an additional
2,751 shares of Common Stock issuable upon the exercise of outstanding
ResortQuest Options (together with the S-4 Option Shares, the "Option Shares").
This S-8 Registration Statement also shall cover any additional shares of
Common Stock which become issuable by reason of any stock dividend, stock
split, recapitalization or other similar transaction with respect to the
Option Shares effected without
Table of Contents
the Registrant's receipt of consideration that
results in an increase in the number of the outstanding shares of the
Registrant's Common Stock.
(2)
Estimated solely for the purpose of calculating the registration fee
pursuant to Rule 457(h) under the Securities Act of 1933, as amended and based
on the average of the high and low prices per share of the Registrant's Common
Stock as reported on the New York Stock Exchange on November 19, 2003.
(3)
The registration fee payable pursuant to Rule 457(c) and (h) of the
Securities Act of 1933 with respect to the Option Shares is $1,284. The
Registrant previously paid a registration fee in the amount of $9,466 in
connection with the S-4 Registration Statement, of which $915.70 pertained to
the S-4 Option Shares (the "S-4 Option Share Registration
Fee"). The S-4 Option Shares registered pursuant to the S-4 Registration Statement will not be issued pursuant to the S-4 Registration Statement and
instead will be issued to holders of ResortQuest Options upon the exercise of
such options pursuant to this S-8 Registration Statement. Pursuant to Rule
457(p) under the Securities Act of 1933, the Registrant hereby offsets the
amount of the fees payable with respect to the Option Shares under this S-8
Registration Statement against the S-4 Option Share Registration Fee previously
paid.
TABLE OF CONTENTS
PART I
PART II
SIGNATURES
EXHIBIT INDEX
Ex-5.1 Opinion of Bass, Berry & Sims PLC.
Ex-23.1 Consent of Ernst & Young LLP
Table of Contents
PART I
Information Required in the Section 10(a) Prospectus
Gaylord Entertainment Company (the "Registrant") will send or give
documents containing the information specified by Part I of this Form S-8
Registration Statement (the "Registration Statement") to participants in the
plan to which this Registration Statement relates, as specified in Rule
428(b)(1) promulgated by the Securities and Exchange Commission (the "SEC")
under the Securities Act of 1933, as amended (the "Securities Act").
Information required by Part I to be contained in the Section 10(a) prospectus
is omitted from the Registration Statement in accordance with Rule 428 of the
Securities Act.
PART II
Information Required in the Registration Statement
Item 3. Incorporation of Documents by Reference.
The following documents filed by the Registrant with the SEC, pursuant to
the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are
hereby incorporated by reference and shall be deemed to be a part hereof from
the date of filing of such document:
(1)
The Registrant's Annual Report on Form 10-K for the year ended
December 31, 2002;
(2)
The Registrant's quarterly report on Form 10-Q for the quarterly
period ended March 31, 2003;
(3)
The Registrant's quarterly report on Form 10-Q for the quarterly
period ended June 30, 2003;
(4)
The Registrant's quarterly report on Form 10-Q for the
quarterly period ended September 30, 2003;
(5)
The Registrant's current report on Form 8-K filed with the SEC on
January 17, 2003;
(6)
The Registrant's current report on Form 8-K filed with the SEC on June
30, 2003;
(7)
The Registrant's current report on Form 8-K filed with the SEC on
August 5, 2003;
(8)
The Registrant's current report on Form 8-K filed with the SEC on
September 18, 2003;
(9)
The Registrant's current report on Form 8-K filed with the SEC on
October 20, 2003;
(10)
The Registrant's current report on Form 8-K filed with the SEC on
November 13, 2003; and
(11)
The description of the Registrant's common stock set forth in
the Registrant's Form 10/A-3, filed on August 29, 1997, and as
updated in Item I on the Registrant's Schedule 14A, filed on April 5, 2001.
All documents filed by the Registrant pursuant to Section 13(a), 13(c), 14
and 15(d) of the Exchange Act after the date hereof and prior to the filing of
a post-effective amendment to this Registration Statement which indicates that
all securities offered hereby 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 statements contained in a document incorporated or deemed to be
incorporated by reference herein shall be deemed to be modified or replaced for
purposes hereof 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 replaces such statement. Any statement so
modified or replaced shall not be deemed, except as so modified or replaced, to
constitute a part hereof.
Table of Contents
Item 4.   Description of Securities.
Not applicable.
Item 5.   Interests of Named Experts and Counsel.
Not applicable.
Item 6.   Indemnification of Directors and Officers.
Delaware law permits a corporation to indemnify officers and directors for
actions taken in good faith and in a manner they reasonably believed to be in,
or not opposed to, the corporation's best interests, and with respect to any
criminal action, which they had no reasonable cause to believe was unlawful.
Pursuant to authority conferred by Delaware law, the Registrant's
certificate of incorporation contains a provision providing that no director
shall be liable to it or its stockholders for monetary damages for breach of
fiduciary duty as a director, except to the extent that such exemption from
liability or limitation thereof is not permitted under Delaware law as then in
effect or as it may be amended. This provision is intended to eliminate the
risk that a director might incur personal liability to the Registrant or its
stockholders for breach of the duty of care.
The Registrant's certificate of incorporation and bylaws contain
provisions requiring the Registrant to indemnify and advance expenses to, its
directors and officers to the fullest extent permitted by law. Among other
things, these provisions generally provide indemnification for the Registrant's
officers and directors against liabilities for judgments in and settlements of
lawsuits and other proceedings and for the advance and payment of fees and
expenses reasonably incurred by the director or officer in defense of any such
lawsuit or proceeding if the director or officer acted in good faith and in a
manner he or she reasonably believed to be in or not opposed to the best
interests of the Registrant and in certain cases only if the director or
officer is not adjudged to be liable to the Registrant.
The Registrant maintains insurance on behalf of any person who is or was a
director or officer of the Registrant, or is now or was serving at the request
of the Registrant as a director, officer, employee, or agent of another
corporation, partnership, joint venture, trust, employee benefit plan, or other
enterprise, against any liability asserted against him and incurred by him in
any such capacity, or arising out of his status as such, whether or not the
Registrant would have the power or the obligation to indemnify him against such
liability under the provisions of the bylaws. The Registrant has also entered
into indemnification agreements with its directors that will require it, among
other things, to indemnify them against certain liabilities that may arise by
reason of their status or service as directors.
Item 7.   Exemption from Registration Claimed.
Not applicable.
Item 8.    Exhibits.
4.1
Specimen of Common Stock certificate (incorporated by
reference to Exhibit 4.1 to the Registrant's Registration Statement on
Form 10, as amended (File No. 1-13079)).
4.2
Restated Certificate of Incorporation of the Registrant
(incorporated by reference to Exhibit 3 to the Registrant's Current
Report on Form 8-K dated October 7, 1997 (File No. 1-13079)).
4.3
Amendment to Restated Certificate of Incorporation
(incorporated by reference to Exhibit 3.2 to Registrant's Quarterly
Report on Form 10-Q for the quarter ended June 30, 2001).
Table of Contents
4.4
Restated Bylaws of the Registrant (incorporated by reference
to Exhibit 3.2 of the Registrant's Registration Statement on Form 10,
as amended (File No. 1-13079)).
5.1
Opinion of Bass, Berry & Sims PLC.
10.1
ResortQuest International, Inc. Amended and Restated 1998
Long-Term Incentive Plan (incorporated by reference to Exhibit A to
ResortQuest International, Inc.'s definitive proxy statement dated
April 6, 1999).
23.1
Consent of Ernst & Young LLP.
23.2
Consent of Bass, Berry & Sims PLC (included in the opinion
filed as Exhibit 5.1 to this Registration Statement).
24.1
Power of Attorney (included in signature page to Registration Statement).
Item 9. Undertakings.
A. The Registrant hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
(i) To include any prospectus required by Section 10(a)(3) of the
Securities Act;
(ii) To reflect in the prospectus any facts or events arising after the
effective date of this 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 this
Registration Statement; and
(iii) 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;
provided, however
, that clauses (a)(1)(i) and (a)(1)(ii) shall 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 Section 15(d) of the
Exchange Act that are incorporated by reference into 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.
(3) To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of
the offering.
B. The 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 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 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 Securities and Exchange Commission
such indemnification is
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against public policy as expressed in the Act and is,
therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses
incurred or paid by a director, officer or controlling person of the Registrant
in the successful defense of any action, suit or proceeding) is asserted by
such director, officer or controlling person in connection with the securities
being registered, the Registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Act and will be governed by the final
adjudication of such issue.
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all 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 Nashville, State of Tennessee, on this 20th day of
November, 2003.
GAYLORD ENTERTAINMENT COMPANY
By:
/s/ Carter R. Todd
Carter R. Todd
Senior Vice President, General
Counsel and Secretary
KNOW ALL MEN BY THESE PRESENTS,
each person whose signature appears below
hereby constitutes and appoints Colin V. Reed, David C. Kloeppel and Carter R.
Todd, and each of them, his or her true and lawful attorneys-in-fact and
agents, with full power of substitution and resubstitution, for him or her and
in his or her name, place, and stead, in any and all capacities, to sign any
and all amendments (including post-effective amendments) to this Registration
Statement, and to file the same, with the SEC, 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, as fully to
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that said attorneys-in-fact and agents, or any of
them, or his or her substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated below.
Signature
Title
Date
/s/
Michael D. Rose
Michael D. Rose
Chairman of the Board
November 20, 2003
/s/
Christine Gaylord Everest
Christine Gaylord Everest
Director
November 20, 2003
/s/
E. K. Gaylord II
E. K. Gaylord II
Director
November 20, 2003
/s/ Robert P. Bowen
Robert P. Bowen
Director
November 20, 2003
/s/
Laurence S. Geller
Laurence S. Geller
Director
November 20, 2003
/s/
E. Gordon Gee
E. Gordon Gee
Director
November 20, 2003
/s/
Ralph Horn
Ralph Horn
Director
November 20, 2003
Table of Contents
/s/
Colin V. Reed
Colin V. Reed
Director, President and
Chief Executive Officer
(Principal Executive Officer)
November 20, 2003
/s/
David C. Kloeppel
David C. Kloeppel
Executive Vice President and
Chief Financial Officer
(Principal Financial Officer)
November 20, 2003
/s/
Rod Connor
Rod Connor
Senior Vice President, Chief
Administrative Officer, and
Corporate Controller
(Principal Accounting Officer)
November 20, 2003
Table of Contents
EXHIBIT INDEX
4.1
Specimen of Common Stock certificate (incorporated by
reference to Exhibit 4.1 to the Registrant's Registration Statement on
Form 10, as amended (File No. 1-13079)).
4.2
Restated Certificate of Incorporation of the Registrant
(incorporated by reference to Exhibit 3 to the Registrant's Current
Report on Form 8-K dated October 7, 1997 (File No. 1-13079)).
4.3
Amendment to Restated Certificate of Incorporation
(incorporated by reference to Exhibit 3.2 to Registrant's Quarterly
Report on Form 10-Q for the quarter ended June 30, 2001).
4.4
Restated Bylaws of the Registrant (incorporated by reference
to Exhibit 3.2 of the Registrant's Registration Statement on Form 10,
as amended (File No. 1-13079)).
5.1
Opinion of Bass, Berry & Sims PLC.
10.1
ResortQuest International, Inc. Amended and Restated 1998
Long-Term Incentive Plan (incorporated by reference to Exhibit A to
ResortQuest International, Inc.'s definitive proxy statement dated
April 6, 1999).
23.1
Consent of Ernst & Young LLP.
23.2
Consent of Bass, Berry & Sims PLC (included in the opinion
filed as Exhibit 5.1 to this Registration Statement).
24.1
Power of Attorney (included in signature page to Registration
Statement).