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<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: right; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">Registration
No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:12pt;  width: 456pt; text-align: center; font-style: normal; line-height: 14pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 6pt; background-color: #ffffff;">UNITED
STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>WASHINGTON, DC
20549</p>
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<p style="font-family:serif;font-weight:bold;color:#000000;font-size:14pt;  width: 456pt; text-align: center; font-style: normal; line-height: 16pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">FORM
S-8</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:12pt;  width: 456pt; text-align: center; font-style: normal; line-height: 14pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 6pt; background-color: #ffffff;">REGISTRATION STATEMENT<br>UNDER<br>THE SECURITIES
ACT OF 1933</p>
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<td bgcolor="#000000"><img src="spacer.gif" height="1"><img src="spacer.gif" height="1" width="127"></td>
<td><img src="spacer.gif" height="1" width="237"></td>
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<p style="font-family:serif;font-weight:bold;color:#000000;font-size:12pt;  width: 456pt; text-align: center; font-style: normal; line-height: 14pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">MERRIMAC
INDUSTRIES, INC.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 6pt; background-color: #ffffff;">
<font style="font-weight: normal; font-style: normal">(Exact Name of Registrant
as Specified in Its
Charter)</font>
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<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;"><font style="font-weight: bold; font-style: normal;">Delaware</font></font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;"><font style="font-weight: bold; font-style: normal;">22-1642321</font></font></td>
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<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">(State
or other Jurisdiction of<br>Incorporation or
Organization)</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">(I.R.S. Employer<br>Identification
Number)</font></td>
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<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 8pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;"><font style="font-weight: bold; font-style: normal;">41 Fairfield
Place, West Caldwell,
NJ</font></font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 8pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;"><font style="font-weight: bold; font-style: normal;">07006</font></font></td>
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<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">(Address of Principal
Executive Offices)</font></td>
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<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">(Zip
Code)</font></td>
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<p style="font-family:serif;font-weight:bold;color:#000000;font-size:12pt;  width: 456pt; text-align: center; font-style: normal; line-height: 14pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">MERRIMAC
INDUSTRIES, INC.<br>2006 Stock Option
Plan</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 6pt; background-color: #ffffff;">
<font style="font-weight: normal; font-style: normal">(Full Title of the
Plan)</font>
</p>
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<table style="border-top:none; border-bottom:none;border-left:none; border-right:none; " cellpadding="0" cellspacing="0" border="0" width="602" bgcolor="#ffffff">
<tr style="background-color:none">
<td><img src="spacer.gif" height="1" width="293"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
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<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">Mason
N. Carter<br>President and Chief Executive Officer<br>Merrimac
Industries, Inc.<br>41 Fairfield Place<br>West Caldwell, NJ
07006</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">Copy to:<br>Eric M. Lerner, Esq.<br>Katten Muchin
Rosenman LLP<br>575 Madison Avenue<br>New York, New York
10022</font></td>
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<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">(973) 575-1300</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">(212)
940-8800</font></td>
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<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;"><font style="font-weight: normal; font-style: normal">(Name, Address and Telephone Number<br>
of Agent for
Service)</font></font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="center" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">&nbsp;</font></td>
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<td bgcolor="#000000"><img src="spacer.gif" height="1"><img src="spacer.gif" height="1" width="127"></td>
<td><img src="spacer.gif" height="1" width="237"></td>
<td><img src="spacer.gif" height="1" width="475"></td>
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<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 6pt; background-color: #ffffff;">CALCULATION
OF REGISTRATION
FEE</p>
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<div class="WhiteBorder" style="padding:0;margin:0;text-align:center;">
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<tr style="background-color:none">
<td><img src="spacer.gif" height="1" width="117"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="17.39"></td>
<td><img src="spacer.gif" height="1" width="10"></td>
<td><img src="spacer.gif" height="1" width="1"></td>
<td><img src="spacer.gif" height="1" width="52"></td>
<td><img src="spacer.gif" height="1" width="10"></td>
<td><img src="spacer.gif" height="1" width="17.39"></td>
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<td><img src="spacer.gif" height="1" width="1"></td>
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<td><img src="spacer.gif" height="1" width="32"></td>
<td><img src="spacer.gif" height="1" width="17.39"></td>
<td><img src="spacer.gif" height="1" width="17.39"></td>
<td><img src="spacer.gif" height="1" width="18"></td>
<td><img src="spacer.gif" height="1" width="1"></td>
<td><img src="spacer.gif" height="1" width="60"></td>
<td><img src="spacer.gif" height="1" width="18"></td>
<td><img src="spacer.gif" height="1" width="17.39"></td>
<td><img src="spacer.gif" height="1" width="17.39"></td>
<td><img src="spacer.gif" height="1" width="15"></td>
<td><img src="spacer.gif" height="1" width="1"></td>
<td><img src="spacer.gif" height="1" width="27"></td>
<td><img src="spacer.gif" height="1" width="15"></td>
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<td style="font-size: 8pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff; " align="center" valign="bottom" colspan="25"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">&nbsp;</font></td>
</tr>
<tr>
<td style="font-size: 8pt; color: #000000; border-bottom: 1px solid #000000;padding-top: 0pt; background-color: #ffffff; " align="center" valign="bottom" colspan="1"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">Title
of Securities<br> to Be
Registered</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #000000;"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 1px solid #000000;padding-top: 0pt; background-color: #ffffff; " align="center" valign="bottom" colspan="4"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">Amount
To Be<br>Registered<sup style="vertical-align:top;">(1)</sup></font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #000000;"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 1px solid #000000;padding-top: 0pt; background-color: #ffffff; " align="center" valign="bottom" colspan="4"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">Proposed Maximum<br>
Offering Price<br>Per Share<sup style="vertical-align:top;">(2)</sup></font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #000000;"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 1px solid #000000;padding-top: 0pt; background-color: #ffffff; " align="center" valign="bottom" colspan="4"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">Proposed
Maximum<br> Aggregate Offering<br>Price<sup style="vertical-align:top;">(2)</sup></font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #000000;"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 1px solid #000000;padding-top: 0pt; background-color: #ffffff; " align="center" valign="bottom" colspan="4"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">Amount
of<br>Registration<br>
Fee<sup style="vertical-align:top;">(2)</sup></font></td>
</tr>
<tr>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-left: 10pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="bottom" colspan="1"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Common
Stock</font></td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000;"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff; font-weight: normal; font-style: normal;" align="right" valign="bottom"><img src="spacer.gif" width="1"></td>
<td align="right" style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff;font-weight: normal; font-style: normal; " valign="bottom">500,000<sup style="vertical-align:top;">(3</sup></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff; font-weight: normal; font-style: normal; " valign="bottom" align="left">
<div style="position:relative;width:100%;height:0;vertical-align:bottom;">
<div style="position:absolute;overflow:visible;width:100pt;bottom:0;">
<sup style="vertical-align:top;">)</sup>
</div>
</div>
</td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000;"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff; font-weight: normal; font-style: normal;" align="right" valign="bottom">$</td>
<td align="right" style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff;font-weight: normal; font-style: normal; " valign="bottom">9.85</td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff; font-weight: normal; font-style: normal; " valign="bottom" align="left">
<div style="position:relative;width:100%;height:0;vertical-align:bottom;">
<div style="position:absolute;overflow:visible;width:100pt;bottom:0;">
<img src="spacer.gif" width="1"></div>
</div>
</td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000;"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff; font-weight: normal; font-style: normal;" align="right" valign="bottom">$</td>
<td align="right" style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff;font-weight: normal; font-style: normal; " valign="bottom">4,925,000</td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff; font-weight: normal; font-style: normal; " valign="bottom" align="left">
<div style="position:relative;width:100%;height:0;vertical-align:bottom;">
<div style="position:absolute;overflow:visible;width:100pt;bottom:0;">
<img src="spacer.gif" width="1"></div>
</div>
</td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000;"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 3px double #000000"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff; font-weight: normal; font-style: normal;" align="right" valign="bottom">$</td>
<td align="right" style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff;font-weight: normal; font-style: normal; " valign="bottom">527</td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #000000;padding-top: 0pt; background-color: #ffffff; font-weight: normal; font-style: normal; " valign="bottom" align="left">
<div style="position:relative;width:100%;height:0;vertical-align:bottom;">
<div style="position:absolute;overflow:visible;width:100pt;bottom:0;">
<img src="spacer.gif" width="1"></div>
</div>
</td>
</tr>
<tr>
<td><img src="spacer.gif" height="10" width="1"></td>
</tr>
</table>
</div>
</div>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="23"></td>
<td><img src="spacer.gif" height="1" width="602"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-left: 0pt; text-align: left"><font style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-left: 0pt; text-align: left">(1)</font></td>
<td align="left" style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-bottom: 3pt;"><font style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-bottom: 6pt;">This
Registration Statement also covers an indeterminate number of shares of
Merrimac Industries, Inc. Common Stock that may be issuable by reason
of stock dividends, extraordinary cash dividends, or other adjustment
provisions of the 2006 Stock Option Plan in accordance with Rule 416
under the Securities Act of 1933.</font></td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="23"></td>
<td><img src="spacer.gif" height="1" width="602"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-left: 0pt; text-align: left"><font style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-left: 0pt; text-align: left">(2)</font></td>
<td align="left" style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-bottom: 3pt;"><font style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-bottom: 6pt;">Estimated solely for the purpose of
calculating the registration fee; computed, pursuant to Rule 457(c) and
(h), upon the basis of the average of the high and low prices of the
Common Stock as quoted on the American Stock Exchange on July
17,  2006.</font></td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="23"></td>
<td><img src="spacer.gif" height="1" width="602"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-left: 0pt; text-align: left"><font style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-left: 0pt; text-align: left">(3)</font></td>
<td align="left" style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-bottom: 3pt;"><font style="font-family:serif;font-weight:normal;color:#000000;font-size: 8pt;  padding-bottom: 6pt;">Such shares are
issuable under the registrant&rsquo;s 2006 Stock Option
Plan.</font></td>
</tr>
</table>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>






<page>
<a name="page2"></a>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">EXPLANATORY
NOTE</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">This registration statement on Form S-8 (the
&lsquo;&lsquo;Registration Statement&rsquo;&rsquo;) relates to the
registration of 500,000 shares of common stock, par value of $0.01 per
share (&lsquo;&lsquo;Common Stock&rsquo;&rsquo;) of Merrimac
Industries, Inc. (the &lsquo;&lsquo;Registrant&rsquo;&rsquo;) that
may be issued upon the exercise of options granted under the 2006 Stock
Option Plan. The 500,000 shares of Common Stock being registered under
this Registration Statement are comprised of 500,000 authorized but
unissued shares of Common Stock that have been reserved for issuance
upon the exercise of options granted under the 2006 Stock Option
Plan.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt; text-align: center; width: 456pt;">2</p>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>
<page>
<a name="page3"></a>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">PART I</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">INFORMATION REQUIRED IN THE
SECTION 10(a) PROSPECTUS</p>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="59"></td>
<td><img src="spacer.gif" height="1" width="543"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top: 12pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 45pt">ITEM 1.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top:12pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 411pt">PLAN
INFORMATION.*</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="59"></td>
<td><img src="spacer.gif" height="1" width="543"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top: 12pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 45pt">ITEM 2. &nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top:12pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 411pt">REGISTRANT
INFORMATION AND EMPLOYEE PLAN
ANNUAL<br>INFORMATION.*</td>
</tr>
</table>
<!--0--><table border="0" cellpadding="0" cellspacing="0" width="602">
<tr>
<td><img src="spacer.gif" width="1" height="8"></td>
</tr>
<tr>
<td bgcolor="#000000"><img src="spacer.gif" height="1"><img src="spacer.gif" height="1" width="143"></td>
<td><img src="spacer.gif" height="1" width="459"></td>
</tr>
<tr>
<td><img src="spacer.gif" height="8" width="1"></td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">*&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The
documents containing the information specified in Part I of Form S-8
will be sent or given to employees as specified in Rule 428(b)(1) of
the Securities Act. Such documents need not be filed with the
Securities and Exchange Commission (the
&lsquo;&lsquo;SEC&rsquo;&rsquo;) either as part of this
Registration Statement or as prospectuses or prospectus supplements
pursuant to Rule 424 of the Securities Act. These documents and the
documents incorporated by reference in this Registration Statement
pursuant to Item 3 of Part II of this Registration Statement, taken
together, constitute a prospectus that meets the requirements of
Section 10(a) of the Securities Act.</td>
</tr>
</table>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">PART
II</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</p>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="59"></td>
<td><img src="spacer.gif" height="1" width="543"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top: 12pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 45pt">ITEM 3.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top:12pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 411pt">INCORPORATION OF DOCUMENTS
BY REFERENCE</td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">The Registrant is subject to the informational
requirements of the Securities Exchange Act of 1934, as amended (the
&lsquo;&lsquo;Exchange Act&rsquo;&rsquo;) and, in accordance
therewith, files reports and other information with the Securities and
Exchange Commission (the &lsquo;&lsquo;Commission&rsquo;&rsquo;).
The following documents, or portions thereof, filed by the Registrant
with the Commission pursuant to the Exchange Act, are incorporated by
reference in this Registration Statement:</p>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">a.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The
Registrant&rsquo;s Annual Report on Form 10-K for the fiscal year
ended December  31,  2005;</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">b.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The
Registrant&rsquo;s Quarterly Report on Form 10-Q for the first quarter
ended April  1,  2006;</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">c.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The
Registrant&rsquo;s Current Report on Form 8-K filed on March
31,  2006;</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">d.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The Registrant&rsquo;s Current
Report on Form 8-K filed on March  31,  2006;</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">e.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The Registrant&rsquo;s Current Report on Form 8-K
filed on April  13,  2006;</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">f.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The
Registrant&rsquo;s Current Report on Form 8-K filed on May
16,  2006;</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">g.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The Registrant&rsquo;s Current
Report on Form 8-K filed on June  22,
2006;</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">h.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The Registrant's Current Report on
Form 8-K filed on June 27, 2006;</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">i.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The
Registrant&rsquo;s Proxy Statement on Schedule 14A filed on May
1,  2006;</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">j.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The description of
Registrant's Common Share Purchase Rights, set forth in Amendment
No. 7 to the Registration Statement on Form 8-A of Registrant, dated
December  13,  2004, Amendment No. 6 on <font style="white-space: nowrap;">Form 8-A</font>
of Registrant, dated September  18,  2002, Amendment No. 5
to the Registration Statement on <font style="white-space: nowrap;">Form 8-A</font> of Registrant, dated
February  28,  2002, Amendment No. 4 to the Registration
Statement on Form 8-A of Registrant, dated February  21,
2001, Amendment No. 3 to the Registration Statement on Form 8-A of
Registrant, dated October  27,  2000, Amendment No. 2 to
the Registration Statement on Form 8-A of Registrant, dated
April  10,  2000, Amendment No. 1 to the Registration
Statement on Form 8-A of Registrant, dated June  9,  1999,
and the Registration Statement on Form 8-A of Registrant, dated
March  16,  1999, in connection with the Registrant's
listing of the Common Share Purchase Rights on the American Stock
Exchange; and</td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt; text-align: center; width: 456pt;">3</p>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>
<page>
<a name="page4"></a>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">k.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">The description in respect
of the Registrant&rsquo;s Common Stock contained in the
Registrant&rsquo;s Current Report on Form 8-K, filed on
February  21,  2001.</td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">All documents subsequently
filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d)
of the Exchange Act, prior to the filing of a post-effective amendment
to this Registration Statement indicating that all securities offered
have been sold or which deregisters all securities then remaining
unsold, shall be deemed to be incorporated by reference in this
Registration Statement and to be a part of this Registration Statement
from the respective dates of filings of such documents. Any statement
contained herein or 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 such statement so
modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this Registration Statement.</p>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="59"></td>
<td><img src="spacer.gif" height="1" width="543"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top: 12pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 45pt">ITEM 4.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top:12pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 411pt">DESCRIPTION OF
SECURITIES</td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 0pt; background-color: #ffffff">Not Applicable</p>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="59"></td>
<td><img src="spacer.gif" height="1" width="543"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top: 12pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 45pt">ITEM
5.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top:12pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 411pt">INTERESTS OF NAMED EXPERTS AND
COUNSEL</td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">Mr.  E.  Cohen (a director of Registrant) is
counsel to the firm of Katten Muchin Rosenman LLP, counsel to the
Registrant, but does not share in any fees paid by the Registrant to
the firm. Mr.  Cohen beneficially owns 14,500 shares of the
Registrant&rsquo;s Common Stock, and will receive annual grants of
restricted stock under the Company&rsquo;s 2006 Non-Employee
Directors&rsquo; Stock Plan. The firm does not share in any such
grants made to <font style="white-space: nowrap;">Mr. Cohen.</font>
</p>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="59"></td>
<td><img src="spacer.gif" height="1" width="543"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top: 12pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 45pt">ITEM
6.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top:12pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 411pt">INDEMNIFICATION OF DIRECTORS AND
OFFICERS</td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">The Registrant is incorporated in Delaware. Under
Section 145 of the General Corporation Law of the State of Delaware, a
Delaware corporation has the power, under specified circumstances, to
indemnify its directors, officers, employees and agents in connection
with actions, suits or proceedings brought against them by a third
party or in the right of the corporation, by reason of the fact that
they were or are such directors, officers, employees or agents, against
expenses incurred in any action, suit or proceeding. Article VIII of
the By-laws of the Registrant provides for indemnification of directors
and officers to the fullest extent permitted by the General Corporation
Law of the State of Delaware.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">Section 102(b)(7) of the General
Corporation Law of the State of Delaware provides that a certificate of
incorporation may contain a provision eliminating or limiting the
personal liability of a director to the corporation or its stockholders
for monetary damages for breach of fiduciary duty as a director
provided that such provision shall not eliminate or limit the liability
of a director (i) for any breach of the director's duty of
loyalty to the corporation or its stockholders, (ii) for acts or
omissions not in good faith or which involve intentional misconduct or
a knowing violation of law, (iii) under Section 174 (relating to
liability for unauthorized acquisitions or redemptions of, or dividends
on, capital stock) of the General Corporation Law of the State of
Delaware, or (iv) for any transaction from which the director derived
an improper personal benefit. Article SEVENTH of the Certificate of
Incorporation of the Registrant provides for the limitation of
liability of directors and officers to the fullest extent permitted by
the General Corporation Law of the State of Delaware.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">The
Registrant has directors' and officers' liability insurance
covering certain liabilities incurred by the directors and officers of
the Registrant in connection with the performance of their respective
duties. In addition, the employment agreement between the Registrant
and its President and Chief Executive Officer provides that the
Registrant will indemnify such officer to the same extent as it
indemnifies other officers and directors, consistent with the laws of
the State of Delaware, the Registrant&rsquo;s certificate of
incorporation and its by-laws.</p>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="59"></td>
<td><img src="spacer.gif" height="1" width="543"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top: 12pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 45pt">ITEM
7.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top:12pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 411pt">EXEMPTION FROM REGISTRATION
CLAIMED</td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 0pt; background-color: #ffffff">Not Applicable.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt; text-align: center; width: 456pt;">4</p>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>
<page>
<a name="page5"></a>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="59"></td>
<td><img src="spacer.gif" height="1" width="543"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top: 12pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 45pt">ITEM
8.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top:12pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 411pt">EXHIBITS</td>
</tr>
</table>
<img src="spacer.gif" height="10" width="1"><br>
<div style="border: 1px solid #FFFFFF; width: 602px; padding-top: 6px; border-left:none;" align="left">
<div class="WhiteBorder" style="padding:0;margin:0;text-align:center;">
<table style="border-top:none; border-bottom:none;border-left:none; border-right:none; " cellpadding="0" cellspacing="0" border="0" width="602" bgcolor="#ffffff">
<tr style="background-color:none">
<td><img src="spacer.gif" height="1" width="75"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="511"></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #000000;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Exhibit
No.</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #000000;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Description</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.1</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Specimen
of Common Stock Certificate (incorporated by reference to
Merrimac&rsquo;s Registration Statement (No. 2-79455) of Form S-1
effective October  29,
1982).</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.2</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Merrimac Industries, Inc. 2006
Stock Option Plan (incorporated by reference to the Registrant&rsquo;s
Definitive Proxy Statement, filed on May  1,
2006).</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.3</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Stockholder Rights Agreement
dated as of March  9,  1999, between Merrimac and
ChaseMellon Stockholder Services, L.L.C., as Rights Agent, is hereby
incorporated by reference to Exhibit 1 to Merrimac's Current
Report on Form 8-K filed with the Securities and Exchange Commission on
March  9,  1999.</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.4</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Amendment
No. 1 dated as of June  9,  1999, to the Stockholder Rights
Agreement dated as of March  9,  1999, between Merrimac and
ChaseMellon Stockholder Services, L.L.C., as Rights Agent, is hereby
incorporated by reference to Exhibit 1 to Merrimac's Current
Report on Form 8-K filed with the Securities and Exchange Commission on
June  9,  1999.</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.5</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Amendment
No. 2 dated as of April  7,  2000, to the Stockholder
Rights Agreement dated as of March  9,  1999, between
Merrimac and ChaseMellon Stockholder Services, L.L.C., as Rights Agent,
is hereby incorporated by reference to Exhibit 1(b) to Merrimac's
Current Report on Form 8-K filed with the Securities and Exchange
Commission on April  10,
2000.</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.6</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Amendment No. 3 dated as of
October  26,  2000, to the Stockholder Rights Agreement
dated as of <font style="white-space: nowrap;">March  9,  1999</font>, between Merrimac and
ChaseMellon Stockholder Services, L.L.C., as Rights Agent, is hereby
incorporated by reference to Exhibit 2 to Merrimac's Current
Report on Form 8-K filed with the Securities and Exchange Commission on
October  27,
2000.</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.7</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Amendment No. 4 dated as of
February  21,  2001, to the Stockholder Rights Agreement
dated as of <font style="white-space: nowrap;">March  9,  1999</font>, between Merrimac and
Mellon Investor Services, L.L.C. (formerly known as ChaseMellon
Stockholder Services, L.L.C.), as Rights Agent, is hereby incorporated
by reference to Exhibit 1(d) to Merrimac's Current Report on Form
8-K filed with the Securities and Exchange Commission on
February  21,
2001.</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.8</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Amendment No. 5, dated
February  28,  2002, to the Rights Agreement, between
Merrimac and Mellon Investor Services LLC (f.k.a. ChaseMellon
Shareholder Services, L.L.C.), as Rights Agent is hereby incorporated
by reference to Exhibit 99.4 to Merrimac's Form 8-K filed with
the Securities and Exchange Commission on March  6,
2002.</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.9</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Amendment No. 6, dated
September  18,  2002, to the Rights Agreement, between
Merrimac and Mellon Investor Services LLC, as Rights Agent is hereby
incorporated by reference to Exhibit 99.3 to Merrimac's Form 8-K
filed with the Securities and Exchange Commission on October
10,  2002.</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.10</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Amendment No. 7, dated
December  13,  2004, to the Rights Agreement, between
Merrimac and Wachovia Bank, National Association, as successor Rights
Agent, is hereby incorporated by reference to Exhibit 4.1 to
Merrimac's Form 8-K filed with the Securities and Exchange
Commission on December  13,
2004.</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">5.1</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Opinion of
Katten Muchin Rosenman LLP.*</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">23.1</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Consent
of Grant Thornton LLP, Independent Registered Public Accounting
Firm.*</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">23.2</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Consent of Ernst &amp; Young
LLP, Independent Registered Public Accounting
Firm.*</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">23.3</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Consent of Katten Muchin
Rosenman LLP (included in Exhibit
5.1).*</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 30pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">24.1</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Power of
Attorney.*</font></td>
</tr>
<tr>
<td><img src="spacer.gif" height="10" width="1"></td>
</tr>
</table>
</div>
</div>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="30"></td>
<td><img src="spacer.gif" height="1" width="572"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 23pt">*&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 433pt">filed
herewith</td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt; text-align: center; width: 456pt;">5</p>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>
<page>
<a name="page6"></a>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="59"></td>
<td><img src="spacer.gif" height="1" width="543"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top: 12pt; padding-left: 0pt; text-align: left;  font-style: normal; width: 45pt">ITEM
9.&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:bold;color:#000000;font-size: 10pt; padding-top:12pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 411pt">UNDERTAKINGS</td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">The undersigned registrant
hereby undertakes: (1) to file, during any period in which offers or
sales are being made, a post-effective amendment to this Registration
Statement to include any material information with respect to the plan
of distribution not previously disclosed in the registration statement
or any material change to such information in the registration
statement; (2) that, for purposes of determining any liability under
the Securities Act of 1933, each such post-effective amendment shall be
deemed to be a new registration statement relating to the securities
offered therein, and the offering of the securities at that time shall
be deemed to be the initial <font style="font-weight: normal; font-style: italic">bona fide</font> 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 the offering.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">The undersigned registrant hereby
undertakes that, for purposes of determining any liability under the
Securities Act of 1933, each filing of the registrant&rsquo;s annual
report pursuant to Section 13(a) or 15(d) of the Securities Exchange
Act of 1934 (and, where applicable, each filing of an employee benefit
plan&rsquo;s annual report pursuant to Section 15(d) of the Securities
Exchange Act of 1934) that is incorporated by reference in the
registration statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering
of such securities at that time shall be deemed to be the initial
<font style="font-weight: normal; font-style: italic">bona fide</font> offering thereof.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">The undersigned registrant
hereby undertakes to deliver or cause to be delivered with the
prospectus, to each person to whom the prospectus is sent or given, the
latest annual report to security holders that is incorporated by
reference in the prospectus and furnished pursuant to and meeting the
requirements of <font style="white-space: nowrap;">Rule 14a-3</font> or Rule 14c-3 under the Securities
Exchange Act of 1934; and, where interim financial information required
to be presented by Article 3 or Regulation S-X is not set forth in the
prospectus, to deliver, or cause to be delivered to each person to whom
the prospectus is sent or given, the latest quarterly report that is
specifically incorporated by reference in the prospectus to provide
such interim financial information.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the
registrant pursuant to the foregoing provisions, or otherwise, the
registrant has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable. In the event
that a claim for indemnification against such liabilities (other than
the payment by the registrant of expenses incurred or paid by a
director, officer or controlling person of the registrant in the
successful defense of any action, suit or proceeding) is asserted by
such director, officer or controlling person in connection with the
securities being registered, the registrant will, unless in the opinion
of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Act
and will be governed by the final adjudication of the
issue.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt; text-align: center; width: 456pt;">6</p>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>






<page>
<a name="page7"></a>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">SIGNATURES</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">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 West Caldwell, State of New
Jersey, on this 19th day of July, 2006.</p>
<div style="width: 593;">
<table border="0" cellpadding="0" cellspacing="0" width="593">
<tr>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left" width="277"><img src="spacer.gif" height="1" width="277"></td>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left">MERRIMAC
INDUSTRIES,
INC.</td>
</tr>
</table>
</div>
<img src="spacer.gif" height="10" width="1"><br>
<div style="border: 1px solid #FFFFFF; width: 602px; padding-top: 3px; border-left:none;" align="left">
<div class="WhiteBorder" style="padding:0;margin:0;text-align:center;">
<table style="border-top:none; border-bottom:none;border-left:none; border-right:none; " cellpadding="0" cellspacing="0" border="0" width="602" bgcolor="#ffffff">
<tr style="background-color:none">
<td><img src="spacer.gif" height="1" width="265"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="16"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="313"></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">&nbsp;</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">By:</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #000000;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">/s/
Mason N. Carter</font></td>
</tr>
<tr>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">&nbsp;</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">&nbsp;</font></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="background-color: #ffffff;border-bottom: 1px solid #ffffff"><img src="spacer.gif" width="1" height="1"></td>
<td style="font-size: 9pt; color: #000000; border-bottom: 1px solid #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff; " align="left" valign="top" colspan="1"><font style="font-family: serif; font-size: 9pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Mason N.
Carter<br>President and<br> Chief Executive
Officer</font></td>
</tr>
<tr>
<td><img src="spacer.gif" height="10" width="1"></td>
</tr>
</table>
</div>
</div>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">POWER OF ATTORNEY</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">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. Each person whose signature appears below
constitutes and appoints Mason N. Carter and Robert V. Condon each or
any of them, his true and lawful attorney-in-fact and agent, each
acting alone, with full power of substitution and resubstitution, for
him and in his name, place, and stead, in any and all capacities, to
sign any or all amendments (including post-effective amendments) to
this Registration Statement, and to file the same, with all the
exhibits thereto, and other documents in connection therewith, with the
Commission, granting unto said attorneys-in-fact and agents, each
acting alone, full power and authority to do and perform each and every
act and thing requisite or necessary to be done in and about the
premises as fully, to all intents and purposes, as he might or could do
in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents, each acting alone, or his substitute or
substitutes, may lawfully do or cause to be done by virtue
hereof.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">&nbsp;&nbsp;&nbsp;&nbsp;</p>
<table cellpadding="0" cellspacing="0" border="0" width="593">
<tr>
<td><img src="spacer.gif" height="1" width="218"></td>
<td><img src="spacer.gif" height="1" width="16"></td>
<td><img src="spacer.gif" height="1" width="234"></td>
<td><img src="spacer.gif" height="1" width="16"></td>
<td><img src="spacer.gif" height="1" width="109"></td>
</tr>
<tr>
<td style="font-family: serif; font-weight: bold; font-size: 8pt; font-style: normal; line-height: 12pt; border-bottom: 1px solid #000000;" align="center">Signature</td>
<td></td>
<td style="font-family: serif; font-weight: bold; font-size: 8pt; font-style: normal; line-height: 12pt; border-bottom: 1px solid #000000;" align="center">Title</td>
<td></td>
<td style="font-family: serif; font-weight: bold; font-size: 8pt; font-style: normal; line-height: 12pt; border-bottom: 1px solid #000000;" align="center">Date</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/
Mason N. Carter</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Chairman
of the Board, President, Chief Executive Officer and Director
(Principal Executive Officer)</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt; " align="center">July 19,
2006</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Mason N. Carter</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Robert V. Condon</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Vice President, Finance, <font style="white-space: nowrap;">Chief
Financial</font> Officer, Treasurer and Secretary (Principal Accounting
<font style="white-space: nowrap;">Officer)</font></td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt; " align="center">July 19,
2006</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Robert
V. Condon</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Albert H. Cohen</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt; " align="center">July 19,
2006</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Albert
H. Cohen</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Edward H. Cohen</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt; " align="center">July 19,
2006</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Edward
H. Cohen</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Joel H. Goldberg</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt; " align="center">July 19,
2006</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Joel
H. Goldberg</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ David B. Miller</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt; " align="center">July 19,
2006</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">David
B. Miller</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Arthur A. Oliner</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt; " align="center">July 19,
2006</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Arthur
A. Oliner</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Harold J.
Ravech&eacute;</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt; " align="center">July 19,
2006</td>
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<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
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<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Harold J.
Ravech&eacute;</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
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<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt; text-align: center; width: 456pt;">7</p>
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[{"type": "S-8", "sequence": "1", "filename": "file1.htm", "secsgml_size_bytes": 94461}]
{"company-data": {"conformed-name": "MERRIMAC INDUSTRIES INC", "cik": "0000706864", "assigned-sic": "3663", "irs-number": "221642321", "state-of-incorporation": "DE", "fiscal-year-end": "0102"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-135870", "film-number": "06970081"}, "business-address": {"street1": "41 FAIRFIELD PL", "city": "W CALDWELL", "state": "NJ", "zip": "07006-0986", "phone": "9735751300"}, "mail-address": {"street1": "41 FAIRFIELD PLACE", "city": "WEST CALDWELL", "state": "NJ", "zip": "07007-0986"}}
Registration
No. 333-
UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC
20549
FORM
S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES
ACT OF 1933
MERRIMAC
INDUSTRIES, INC.
(Exact Name of Registrant
as Specified in Its
Charter)
Delaware
22-1642321
(State
or other Jurisdiction of
Incorporation or
Organization)
(I.R.S. Employer
Identification
Number)
41 Fairfield
Place, West Caldwell,
NJ
07006
(Address of Principal
Executive Offices)
(Zip
Code)
MERRIMAC
INDUSTRIES, INC.
2006 Stock Option
Plan
(Full Title of the
Plan)
Mason
N. Carter
President and Chief Executive Officer
Merrimac
Industries, Inc.
41 Fairfield Place
West Caldwell, NJ
07006
Copy to:
Eric M. Lerner, Esq.
Katten Muchin
Rosenman LLP
575 Madison Avenue
New York, New York
10022
(973) 575-1300
(212)
940-8800
(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
(2)
Amount
of
Registration
Fee
(2)
Common
Stock
500,000
(3
)
$
9.85
$
4,925,000
$
527
(1)
This
Registration Statement also covers an indeterminate number of shares of
Merrimac Industries, Inc. Common Stock that may be issuable by reason
of stock dividends, extraordinary cash dividends, or other adjustment
provisions of the 2006 Stock Option Plan in accordance with Rule 416
under the Securities Act of 1933.
(2)
Estimated solely for the purpose of
calculating the registration fee; computed, pursuant to Rule 457(c) and
(h), upon the basis of the average of the high and low prices of the
Common Stock as quoted on the American Stock Exchange on July
17,  2006.
(3)
Such shares are
issuable under the registrant's 2006 Stock Option
Plan.
EXPLANATORY
NOTE
This registration statement on Form S-8 (the
''Registration Statement'') relates to the
registration of 500,000 shares of common stock, par value of $0.01 per
share (''Common Stock'') of Merrimac
Industries, Inc. (the ''Registrant'') that
may be issued upon the exercise of options granted under the 2006 Stock
Option Plan. The 500,000 shares of Common Stock being registered under
this Registration Statement are comprised of 500,000 authorized but
unissued shares of Common Stock that have been reserved for issuance
upon the exercise of options granted under the 2006 Stock Option
Plan.
2
PART I
INFORMATION REQUIRED IN THE
SECTION 10(a) PROSPECTUS
ITEM 1.
PLAN
INFORMATION.*
ITEM 2.
REGISTRANT
INFORMATION AND EMPLOYEE PLAN
ANNUAL
INFORMATION.*
*
The
documents containing the information specified in Part I of Form S-8
will be sent or given to employees as specified in Rule 428(b)(1) of
the Securities Act. Such documents need not be filed with the
Securities and Exchange Commission (the
''SEC'') either as part of this
Registration Statement or as prospectuses or prospectus supplements
pursuant to Rule 424 of the Securities Act. These documents and the
documents incorporated by reference in this Registration Statement
pursuant to Item 3 of Part II of this Registration Statement, taken
together, constitute a prospectus that meets the requirements of
Section 10(a) of the Securities Act.
PART
II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
ITEM 3.
INCORPORATION OF DOCUMENTS
BY REFERENCE
The Registrant is subject to the informational
requirements of the Securities Exchange Act of 1934, as amended (the
''Exchange Act'') and, in accordance
therewith, files reports and other information with the Securities and
Exchange Commission (the ''Commission'').
The following documents, or portions thereof, filed by the Registrant
with the Commission pursuant to the Exchange Act, are incorporated by
reference in this Registration Statement:
a.
The
Registrant's Annual Report on Form 10-K for the fiscal year
ended December  31,  2005;
b.
The
Registrant's Quarterly Report on Form 10-Q for the first quarter
ended April  1,  2006;
c.
The
Registrant's Current Report on Form 8-K filed on March
31,  2006;
d.
The Registrant's Current
Report on Form 8-K filed on March  31,  2006;
e.
The Registrant's Current Report on Form 8-K
filed on April  13,  2006;
f.
The
Registrant's Current Report on Form 8-K filed on May
16,  2006;
g.
The Registrant's Current
Report on Form 8-K filed on June  22,
2006;
h.
The Registrant's Current Report on
Form 8-K filed on June 27, 2006;
i.
The
Registrant's Proxy Statement on Schedule 14A filed on May
1,  2006;
j.
The description of
Registrant's Common Share Purchase Rights, set forth in Amendment
No. 7 to the Registration Statement on Form 8-A of Registrant, dated
December  13,  2004, Amendment No. 6 on
Form 8-A
of Registrant, dated September  18,  2002, Amendment No. 5
to the Registration Statement on
Form 8-A
of Registrant, dated
February  28,  2002, Amendment No. 4 to the Registration
Statement on Form 8-A of Registrant, dated February  21,
2001, Amendment No. 3 to the Registration Statement on Form 8-A of
Registrant, dated October  27,  2000, Amendment No. 2 to
the Registration Statement on Form 8-A of Registrant, dated
April  10,  2000, Amendment No. 1 to the Registration
Statement on Form 8-A of Registrant, dated June  9,  1999,
and the Registration Statement on Form 8-A of Registrant, dated
March  16,  1999, in connection with the Registrant's
listing of the Common Share Purchase Rights on the American Stock
Exchange; and
3
k.
The description in respect
of the Registrant's Common Stock contained in the
Registrant's Current Report on Form 8-K, filed on
February  21,  2001.
All documents subsequently
filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d)
of the Exchange Act, prior to the filing of a post-effective amendment
to this Registration Statement indicating that all securities offered
have been sold or which deregisters all securities then remaining
unsold, shall be deemed to be incorporated by reference in this
Registration Statement and to be a part of this Registration Statement
from the respective dates of filings of such documents. Any statement
contained herein or 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 such statement so
modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this Registration Statement.
ITEM 4.
DESCRIPTION OF
SECURITIES
Not Applicable
ITEM
5.
INTERESTS OF NAMED EXPERTS AND
COUNSEL
Mr.  E.  Cohen (a director of Registrant) is
counsel to the firm of Katten Muchin Rosenman LLP, counsel to the
Registrant, but does not share in any fees paid by the Registrant to
the firm. Mr.  Cohen beneficially owns 14,500 shares of the
Registrant's Common Stock, and will receive annual grants of
restricted stock under the Company's 2006 Non-Employee
Directors' Stock Plan. The firm does not share in any such
grants made to
Mr. Cohen.
ITEM
6.
INDEMNIFICATION OF DIRECTORS AND
OFFICERS
The Registrant is incorporated in Delaware. Under
Section 145 of the General Corporation Law of the State of Delaware, a
Delaware corporation has the power, under specified circumstances, to
indemnify its directors, officers, employees and agents in connection
with actions, suits or proceedings brought against them by a third
party or in the right of the corporation, by reason of the fact that
they were or are such directors, officers, employees or agents, against
expenses incurred in any action, suit or proceeding. Article VIII of
the By-laws of the Registrant provides for indemnification of directors
and officers to the fullest extent permitted by the General Corporation
Law of the State of Delaware.
Section 102(b)(7) of the General
Corporation Law of the State of Delaware provides that a certificate of
incorporation may contain a provision eliminating or limiting the
personal liability of a director to the corporation or its stockholders
for monetary damages for breach of fiduciary duty as a director
provided that such provision shall not eliminate or limit the liability
of a director (i) for any breach of the director's duty of
loyalty to the corporation or its stockholders, (ii) for acts or
omissions not in good faith or which involve intentional misconduct or
a knowing violation of law, (iii) under Section 174 (relating to
liability for unauthorized acquisitions or redemptions of, or dividends
on, capital stock) of the General Corporation Law of the State of
Delaware, or (iv) for any transaction from which the director derived
an improper personal benefit. Article SEVENTH of the Certificate of
Incorporation of the Registrant provides for the limitation of
liability of directors and officers to the fullest extent permitted by
the General Corporation Law of the State of Delaware.
The
Registrant has directors' and officers' liability insurance
covering certain liabilities incurred by the directors and officers of
the Registrant in connection with the performance of their respective
duties. In addition, the employment agreement between the Registrant
and its President and Chief Executive Officer provides that the
Registrant will indemnify such officer to the same extent as it
indemnifies other officers and directors, consistent with the laws of
the State of Delaware, the Registrant's certificate of
incorporation and its by-laws.
ITEM
7.
EXEMPTION FROM REGISTRATION
CLAIMED
Not Applicable.
4
ITEM
8.
EXHIBITS
Exhibit
No.
Description
4.1
Specimen
of Common Stock Certificate (incorporated by reference to
Merrimac's Registration Statement (No. 2-79455) of Form S-1
effective October  29,
1982).
4.2
Merrimac Industries, Inc. 2006
Stock Option Plan (incorporated by reference to the Registrant's
Definitive Proxy Statement, filed on May  1,
2006).
4.3
Stockholder Rights Agreement
dated as of March  9,  1999, between Merrimac and
ChaseMellon Stockholder Services, L.L.C., as Rights Agent, is hereby
incorporated by reference to Exhibit 1 to Merrimac's Current
Report on Form 8-K filed with the Securities and Exchange Commission on
March  9,  1999.
4.4
Amendment
No. 1 dated as of June  9,  1999, to the Stockholder Rights
Agreement dated as of March  9,  1999, between Merrimac and
ChaseMellon Stockholder Services, L.L.C., as Rights Agent, is hereby
incorporated by reference to Exhibit 1 to Merrimac's Current
Report on Form 8-K filed with the Securities and Exchange Commission on
June  9,  1999.
4.5
Amendment
No. 2 dated as of April  7,  2000, to the Stockholder
Rights Agreement dated as of March  9,  1999, between
Merrimac and ChaseMellon Stockholder Services, L.L.C., as Rights Agent,
is hereby incorporated by reference to Exhibit 1(b) to Merrimac's
Current Report on Form 8-K filed with the Securities and Exchange
Commission on April  10,
2000.
4.6
Amendment No. 3 dated as of
October  26,  2000, to the Stockholder Rights Agreement
dated as of
March  9,  1999
, between Merrimac and
ChaseMellon Stockholder Services, L.L.C., as Rights Agent, is hereby
incorporated by reference to Exhibit 2 to Merrimac's Current
Report on Form 8-K filed with the Securities and Exchange Commission on
October  27,
2000.
4.7
Amendment No. 4 dated as of
February  21,  2001, to the Stockholder Rights Agreement
dated as of
March  9,  1999
, between Merrimac and
Mellon Investor Services, L.L.C. (formerly known as ChaseMellon
Stockholder Services, L.L.C.), as Rights Agent, is hereby incorporated
by reference to Exhibit 1(d) to Merrimac's Current Report on Form
8-K filed with the Securities and Exchange Commission on
February  21,
2001.
4.8
Amendment No. 5, dated
February  28,  2002, to the Rights Agreement, between
Merrimac and Mellon Investor Services LLC (f.k.a. ChaseMellon
Shareholder Services, L.L.C.), as Rights Agent is hereby incorporated
by reference to Exhibit 99.4 to Merrimac's Form 8-K filed with
the Securities and Exchange Commission on March  6,
2002.
4.9
Amendment No. 6, dated
September  18,  2002, to the Rights Agreement, between
Merrimac and Mellon Investor Services LLC, as Rights Agent is hereby
incorporated by reference to Exhibit 99.3 to Merrimac's Form 8-K
filed with the Securities and Exchange Commission on October
10,  2002.
4.10
Amendment No. 7, dated
December  13,  2004, to the Rights Agreement, between
Merrimac and Wachovia Bank, National Association, as successor Rights
Agent, is hereby incorporated by reference to Exhibit 4.1 to
Merrimac's Form 8-K filed with the Securities and Exchange
Commission on December  13,
2004.
5.1
Opinion of
Katten Muchin Rosenman LLP.*
23.1
Consent
of Grant Thornton LLP, Independent Registered Public Accounting
Firm.*
23.2
Consent of Ernst & Young
LLP, Independent Registered Public Accounting
Firm.*
23.3
Consent of Katten Muchin
Rosenman LLP (included in Exhibit
5.1).*
24.1
Power of
Attorney.*
*
filed
herewith
5
ITEM
9.
UNDERTAKINGS
The undersigned registrant
hereby undertakes: (1) to file, during any period in which offers or
sales are being made, a post-effective amendment to this Registration
Statement to include any material information with respect to the plan
of distribution not previously disclosed in the registration statement
or any material change to such information in the registration
statement; (2) that, for purposes of determining any liability under
the Securities Act of 1933, each such post-effective amendment shall be
deemed to be a new registration statement relating to the securities
offered therein, and the offering of the 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 the offering.
The undersigned registrant hereby
undertakes that, for purposes of determining any liability under the
Securities Act of 1933, each filing of the registrant's annual
report pursuant to Section 13(a) or 15(d) of the Securities Exchange
Act of 1934 (and, where applicable, each filing of an employee benefit
plan's annual report pursuant to Section 15(d) of the Securities
Exchange Act of 1934) that is incorporated by reference in the
registration statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering
of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
The undersigned registrant
hereby undertakes to deliver or cause to be delivered with the
prospectus, to each person to whom the prospectus is sent or given, the
latest annual report to security holders that is incorporated by
reference in the prospectus and furnished pursuant to and meeting the
requirements of
Rule 14a-3
or Rule 14c-3 under the Securities
Exchange Act of 1934; and, where interim financial information required
to be presented by Article 3 or Regulation S-X is not set forth in the
prospectus, to deliver, or cause to be delivered to each person to whom
the prospectus is sent or given, the latest quarterly report that is
specifically incorporated by reference in the prospectus to provide
such interim financial information.
Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the
registrant pursuant to the foregoing provisions, or otherwise, the
registrant has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable. In the event
that a claim for indemnification against such liabilities (other than
the payment by the registrant of expenses incurred or paid by a
director, officer or controlling person of the registrant in the
successful defense of any action, suit or proceeding) is asserted by
such director, officer or controlling person in connection with the
securities being registered, the registrant will, unless in the opinion
of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Act
and will be governed by the final adjudication of the
issue.
6
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 West Caldwell, State of New
Jersey, on this 19th day of July, 2006.
MERRIMAC
INDUSTRIES,
INC.
By:
/s/
Mason N. Carter
Mason N.
Carter
President and
Chief Executive
Officer
POWER OF ATTORNEY
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. Each person whose signature appears below
constitutes and appoints Mason N. Carter and Robert V. Condon each or
any of them, his true and lawful attorney-in-fact and agent, each
acting alone, with full power of substitution and resubstitution, for
him and in his name, place, and stead, in any and all capacities, to
sign any or all amendments (including post-effective amendments) to
this Registration Statement, and to file the same, with all the
exhibits thereto, and other documents in connection therewith, with the
Commission, granting unto said attorneys-in-fact and agents, each
acting alone, full power and authority to do and perform each and every
act and thing requisite or necessary to be done in and about the
premises as fully, to all intents and purposes, as he might or could do
in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents, each acting alone, or his substitute or
substitutes, may lawfully do or cause to be done by virtue
hereof.
Signature
Title
Date
/s/
Mason N. Carter
Chairman
of the Board, President, Chief Executive Officer and Director
(Principal Executive Officer)
July 19,
2006
Mason N. Carter
/s/ Robert V. Condon
Vice President, Finance,
Chief
Financial
Officer, Treasurer and Secretary (Principal Accounting
Officer)
July 19,
2006
Robert
V. Condon
/s/ Albert H. Cohen
Director
July 19,
2006
Albert
H. Cohen
/s/ Edward H. Cohen
Director
July 19,
2006
Edward
H. Cohen
/s/ Joel H. Goldberg
Director
July 19,
2006
Joel
H. Goldberg
/s/ David B. Miller
Director
July 19,
2006
David
B. Miller
/s/ Arthur A. Oliner
Director
July 19,
2006
Arthur
A. Oliner
/s/ Harold J.
Raveché
Director
July 19,
2006
Harold J.
Raveché
7