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<TITLE>ROCK-TENN COMPANY</TITLE>
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<P align="center" style="font-size: 10pt">As filed with the Securities and Exchange Commission on March&nbsp;2, 2004



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



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

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
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<P align="center" style="font-size: 18pt"><B>FORM S-8</B>


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



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<P align="center" style="font-size: 24pt"><B>ROCK-TENN COMPANY</B>



<P align="center" style="font-size: 8pt">(Exact name of registrant as specified in its charter)

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    <TD width="47%">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Georgia</B><BR>
(State or other jurisdiction of<BR>
incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>62-0342590</B><BR>
(I.R.S. Employer<BR>
Identification No.)</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><B>504 Thrasher Street<BR>
Norcross, Georgia</B><BR>
(Address of principal executive offices)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>30071</B><BR>
(Zip Code)</TD>
</TR>

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<P align="center" style="font-size: 10pt"><B>ROCK-TENN COMPANY<BR>
1993 EMPLOYEE STOCK PURCHASE PLAN</B><BR>
(Full title of the plan)


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    <TD align="center" valign="top"><B>Steven C. Voorhees<BR>
Chief Financial Officer</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Copies to:</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><B>Rock-Tenn Company<BR>
504 Thrasher Street<BR>
Norcross, Georgia 30071</B><BR>
(Name and address of agent for service)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>E. William Bates, II<BR>
King &#038; Spalding LLP<BR>
1185 Avenue of the Americas<BR>
New York, New York 10036-4003</B></TD>
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<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><B>770-448-2193</B><BR>
(Telephone number, including area code, of<BR>
agent for service)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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<P align="center" style="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>


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    <TD width="32%">&nbsp;</TD>
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    <TD width="12%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
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<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Title of Securities</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount to be</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price Per</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>to be Registered</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registered</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Share</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Aggregate Offering Price</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration Fee</B><HR size="1" noshade></TD>
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    <TD><DIV style="margin-left:0px; text-indent:-0px">Class&nbsp;A Common Stock, par<BR>
value $.01 per share</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center">1,000,000 shares (1)</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">14.62</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">14,620,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">1,852.35</TD>
    <TD>&nbsp;</TD>
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<TR valign="bottom">
    <TD><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
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<TR valign="bottom">
    <TD><DIV style="margin-left:0px; text-indent:-0px">Interests in Rock-Tenn<br>
Company 1993 Employee<br>
Stock Purchase Plan</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">(2</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
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<TR valign="top">
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Estimated solely for the purpose of computing the registration fee
pursuant to rule 457(h) based on the average of the high and low sales
prices per share of Class&nbsp;A Common Stock of Rock-Tenn Company as
reported on the New York Stock Exchange on February&nbsp;26, 2004.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">In addition, pursuant to Rule 416(c) under the Securities Act of
1933, this registration statement also covers an indeterminate amount
of interests to be offered or sold pursuant to the Rock-Tenn Company
1993 Employee Stock Purchase Plan.</TD>
</TR>

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



<P align="center" style="font-size: 10pt"><B>Information Required In The Registration Statement</B>



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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents have been previously filed by us with the
Securities and Exchange Commission and are hereby incorporated by reference
into this registration statement as of their respective dates:


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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="5%" nowrap align="right">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Our Annual Report on Form 10-K for the fiscal year ended September&nbsp;30, 2003;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="5%" nowrap align="right">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Our Quarterly Report on Form 10-Q for the quarter ended
December&nbsp;31, 2003;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="5%" nowrap align="right">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of our Class&nbsp;A common stock, par value $0.01
per share (which we refer to as the &#147;<B>Common Stock</B>&#148;), contained in
our registration statement on Form S-1 filed on December&nbsp;23, 1993
(File No.&nbsp;33-73312), including any amendment or report filed for the
purpose of updating this description.</TD>
</TR>

</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents filed by us pursuant to Sections&nbsp;13(a), 13(c),
14 and 15(d) of the Exchange Act of 1934, as amended (which we refer to as the
&#147;<B>Exchange Act</B>&#148;) subsequent to the date of this registration statement and prior
to the filing of a post-effective amendment to this registration statement
which indicates that all securities offered hereunder have been sold or which
deregisters all such securities then remaining unsold shall be deemed to be
incorporated by reference into this registration statement and to be a part
hereof from the date of the filing of such documents (we refer to such
documents, and the documents enumerated above, as the &#147;<B>Incorporated
Documents</B>&#148;).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in an Incorporated Document 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
Incorporated Document 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 align="left" style="font-size: 10pt"><B>Item&nbsp;4. Description of Securities</B>



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


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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certain legal matters with respect to the offering of the securities
registered hereby have been passed upon for us by Robert B. McIntosh, Senior
Vice President, General Counsel and Secretary of our company. As of February
27, 2004, Mr.&nbsp;McIntosh beneficially owned 12,311 shares of our Common Stock and
options to purchase 59,734 shares of our Common Stock.


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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our restated and amended articles of incorporation eliminate, to the
fullest extent permitted by applicable law, the personal liability of our
directors or our shareholders for monetary damages for breach of duty of care
or any other duty owed to us as a director. The Georgia Business Corporation
Code (which we refer to as the &#147;<B>Code</B>&#148;) currently provides that such provision
shall not eliminate or limit the liability of a director (a)&nbsp;for any
appropriation, in violation of his or her duties, of any business opportunity
of our company, (b)&nbsp;for acts or omissions that involve intentional misconduct
or a knowing violation of law, (c)&nbsp;for unlawful corporate distributions or (d)
for any transaction from which the director received an improper personal
benefit.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Article&nbsp;VI of our bylaws, and certain agreements entered into by us
and our directors, we are required to indemnify our directors and officers and
we are permitted to indemnify our employees or agents against the obligation to
pay any judgment, settlement, penalty or fine, and against expenses (including
attorney&#146;s fees and expenses), incurred in connection with any action, suit or
proceeding brought against such person because he or she was a director,
officer, employee or agent of our company, without regard to any limitations in
the Code; <I>provided</I>, <I>however</I>, that we shall have no obligation to indemnify any
such person in connection with any such proceeding if such person is adjudged
liable to us or is subjected to injunctive relief in favor of us (a)&nbsp;for any
appropriation, in violation of such person&#146;s duties, of any business
opportunity of our company, (b)&nbsp;for acts or omissions that involve intentional
misconduct or a knowing violation of law, (c)&nbsp;for unlawful corporate
distributions or (d)&nbsp;for any transaction from which such person received an
improper personal benefit. Our directors and officers are insured against
losses arising from any claim against them as such for wrongful acts or
omissions, subject to certain limitations.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have entered into indemnification agreements with each of our
directors. The indemnification agreements require, among other things, that we
indemnify our directors to the fullest extent permitted by law, and advance to
directors all related expenses, subject to reimbursement if it is subsequently
determined the indemnification is not permitted. We are also required to
indemnify in advance all expenses incurred by directors seeking to enforce
their rights under the indemnification agreements and to cover directors under
our directors&#146; and officers&#146; liability insurance. Although the form of
indemnification agreement offers substantially the same scope of coverage
afforded by provisions in our restated and amended articles of incorporation
and bylaws, it provides greater assurance to directors that indemnification
will be available, because, as a contract, it may not be modified to eliminate
the rights it provides unilaterally by our board of directors or our
shareholders in the future.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our directors and executive officers are insured against damages from
actions and claims incurred in the course of performing their duties, and we
are insured against expenses incurred in defending lawsuits arising from
certain alleged acts against directors and executive officers.


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



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


<P align="center" style="font-size: 10pt">2
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<P align="left" style="font-size: 10pt"><B>Item&nbsp;8. Exhibits</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See Separate Exhibit&nbsp;Index attached hereto and hereby incorporated herein.


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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned registrant hereby undertakes as follows:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;to file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:



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



<P align="left" style="margin-left:6%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising
after the effective date of the registration statement (or the most
recent post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth
in the registration statement. Notwithstanding the foregoing, any
increase or decrease in volume of securities offered (if the total
dollar value of securities offered would not exceed that which was
registered) and any deviation from the low or high end of the
estimated maximum offering range may be reflected in the form of
prospectus filed with the Commission pursuant to Rule 424(b) if, in
the aggregate, the changes in volume and price represent no more than
20&nbsp;percent change in the maximum aggregate offering price set forth in
the &#147;Calculation of Registration Fee&#148; table in the effective
registration statement; and



<P align="left" style="margin-left:6%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the
plan of distribution not previously disclosed in the registration
statement or any material change to such information in the
registration statement;

<P align="left" style="font-size: 10pt"><I>provided, however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
registration statement is on Form S-3 or Form S-8, and the information required
to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed with or furnished to the Commission by the registrant
pursuant to Section&nbsp;13 or Section 15(d) of the Exchange Act that are
incorporated by reference in the registration statement.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the
Securities Act of 1933, each such post-effective amendment shall be deemed to
be a new registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial
<I>bona fide </I>offering thereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of
the offering.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act of 1933, each filing of the
registrant&#146;s annual report pursuant to Section 13(a) or 15(d) of the Securities
Exchange Act of 1934 (and, where applicable, each filing of an employee benefit
plan&#146;s annual report pursuant to Section 15(d) of


<P align="center" style="font-size: 10pt">3
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<P align="left" style="font-size: 10pt">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 <I>bona fide </I>offering thereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Insofar as indemnification for liabilities arising under the
Securities Act of 1933 may be permitted to directors, officers and controlling
persons of the registrant pursuant to the foregoing provisions, or otherwise,
the registrant has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy as expressed
in the Securities Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by
the registrant of expenses incurred or paid by a director, officer or
controlling person of the registrant in the successful defense of any action,
suit or proceeding) is asserted by such director, officer or controlling person
in connection with the securities being registered, the registrant will, unless
in the opinion of its counsel the matter has been settled by controlling
precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in the
Securities Act and will be governed by the final adjudication of such issue.


<P align="left" style="font-size: 10pt"><B>Experts</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
consolidated financial statements and schedules appearing in our Annual Report on Form 10-K for the year ended September&nbsp;30,
2003, have been audited by Ernst &#038; Young LLP, independent auditors, as set forth in their
report thereon included therein and incorporated herein by reference. Such financial statements are, and audited financial
statements to be included in subsequently filed documents will be, incorporated
herein in reliance upon the reports of Ernst &#038; Young LLP pertaining to such
financial statements (to the extent covered by consents filed with the
Securities and Exchange Commission) given on the authority of such firm as
experts in accounting and auditing.


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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Norcross, State of Georgia, on the 1st day of March,
2004.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3">ROCK-TENN COMPANY<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/ James A. Rubright
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">James A. Rubright&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2"><I>Chairman of the Board<BR>
and Chief Executive Officer</I>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<P align="left" style="font-size: 10pt"><B>Power of Attorney</B>




<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN -BY THESE PRESENTS, that each person whose signature appears
below constitutes and appoints James A. Rubright and Steven C. Voorhees and
each of them, his true and lawful attorneys-in-fact and agents, with full power
of substitution and resubstitution for him and in his name, place and stead, in
any and all capacities, to sign any and all amendments to this Registration
Statement, and to file the same, with all exhibits thereto, and other documents
in connection therewith, with the Securities and Exchange Commission granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done in and
about the premises, as fully to all intents and purposes as he might or could
do in person, hereby ratifying and confirming all that each of said
attorneys-in- fact, or his substitute or substitutes, may lawfully do or cause
to be done by virtue hereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended,
this Registration Statement has been signed by the following persons in the
capacities indicated on the 1st day of March, 2004.

<DIV align="CENTER">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="34%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="61%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Signature</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Title</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ James A. Rubright<BR>
<HR size="1" noshade>
James A. Rubright</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director, Chairman of the Board and Chief<BR>
Executive Officer (Principal Executive Officer)</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Steven C. Voorhees<BR>
<HR size="1" noshade>
Steven C. Voorhees</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Executive Vice President and Chief Financial<BR>
Officer (Principal Financial and Accounting<BR>
Officer)</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Stephen G. Anderson<BR>
<HR size="1" noshade>
Stephen G. Anderson</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



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

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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

<DIV align="CENTER">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="34%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="61%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Signature</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Title</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ J. Hyatt Brown<BR>
<HR size="1" noshade>
J. Hyatt Brown</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Robert B. Currey<BR>
<HR size="1" noshade>
Robert B. Currey</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Russell M. Currey<BR>
<HR size="1" noshade>
Russell M. Currey</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ G. Stephen Felker<BR>
<HR size="1" noshade>
G. Stephen Felker</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ L. L. Gellerstedt, III<BR>
<HR size="1" noshade>
L. L. Gellerstedt, III</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ John D. Hopkins<BR>
<HR size="1" noshade>
John D. Hopkins</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ James W. Johnson<BR>
<HR size="1" noshade>
James W. Johnson</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ John W. Spiegel<BR>
<HR size="1" noshade>
John W. Spiegel</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ James E. Young<BR>
<HR size="1" noshade>
James E. Young</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">6
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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

<!-- link1 "EXHIBIT INDEX" -->

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


<DIV align="LEFT">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="65%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="9%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="86%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Number</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Description of Exhibit</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Restated and Amended Articles of Incorporation of the Registrant
(incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&#146;s
Registration Statement on Form&nbsp;S-1, File No.&nbsp;33-73312).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Articles of Amendment to the Registrant&#146;s Restated and Amended
Articles of Incorporation (incorporated by reference to Exhibit
3.2 of the Registrant&#146;s Annual Report on Form&nbsp;10-K for the year
ended September&nbsp;30, 2000).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Bylaws of the Registrant (incorporated by reference to Exhibit&nbsp;3.2
of the Registrant&#146;s Annual Report on Form&nbsp;10-K for the year ended
September&nbsp;30, 2003).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">1993 Employee Stock Purchase Plan as Amended and Restated
(incorporated by reference to Exhibit&nbsp;99.3 to the Registrant&#146;s
Registration Statement on Form&nbsp;S-8, File No.&nbsp;333-77237), as
amended by Amendment No.&nbsp;One to 1993 Employee Stock Purchase Plan
(incorporated by reference to Exhibit&nbsp;10.5 of the Registrant&#146;s
Annual Report on Form&nbsp;10-K for the year ended September&nbsp;30, 2003)
and by Amendment No.&nbsp;Two to 1993 Employee Stock Purchase Plan
(incorporated by reference to Exhibit&nbsp;10.1 of the Registrant&#146;s
Quarterly Report on Form&nbsp;10-Q for the quarter ended December&nbsp;31,
2003).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Robert B. McIntosh, Esq.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Robert B. McIntosh, Esq. (included as part of Exhibit
5.1).</TD>
</TR>

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</TABLE>
</DIV>




<P align="center" style="font-size: 10pt">7
</DIV>


</BODY>
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{"company-data": {"conformed-name": "ROCK TENN CO", "cik": "0000230498", "assigned-sic": "2650", "irs-number": "620342590", "state-of-incorporation": "GA", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-113212", "film-number": "04641867"}, "business-address": {"street1": "504 THRASHER ST", "city": "NORCROSS", "state": "GA", "zip": "30071", "phone": "7704482193"}, "mail-address": {"street1": "PO BOX 4098", "city": "NORCROSS", "state": "GA", "zip": "30091"}}
ROCK-TENN COMPANY
As filed with the Securities and Exchange Commission on March 2, 2004
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
ROCK-TENN COMPANY
(Exact name of registrant as specified in its charter)
Georgia
(State or other jurisdiction of
incorporation or organization)
62-0342590
(I.R.S. Employer
Identification No.)
504 Thrasher Street
Norcross, Georgia
(Address of principal executive offices)
30071
(Zip Code)
ROCK-TENN COMPANY
1993 EMPLOYEE STOCK PURCHASE PLAN
(Full title of the plan)
Steven C. Voorhees
Chief Financial Officer
Copies to:
Rock-Tenn Company
504 Thrasher Street
Norcross, Georgia 30071
(Name and address of agent for service)
E. William Bates, II
King & Spalding LLP
1185 Avenue of the Americas
New York, New York 10036-4003
770-448-2193
(Telephone number, including area code, of
agent for service)
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Title of Securities
Amount to be
Offering Price Per
Proposed Maximum
Amount of
to be Registered
Registered
Share
Aggregate Offering Price
Registration Fee
Class A Common Stock, par
value $.01 per share
1,000,000 shares (1)
$
14.62
$
14,620,000
$
1,852.35
Interests in Rock-Tenn
Company 1993 Employee
Stock Purchase Plan
(2
)
—
—
—
(1)
Estimated solely for the purpose of computing the registration fee
pursuant to rule 457(h) based on the average of the high and low sales
prices per share of Class A Common Stock of Rock-Tenn Company as
reported on the New York Stock Exchange on February 26, 2004.
(2)
In addition, pursuant to Rule 416(c) under the Securities Act of
1933, this registration statement also covers an indeterminate amount
of interests to be offered or sold pursuant to the Rock-Tenn Company
1993 Employee Stock Purchase Plan.
PART II
Information Required In The Registration Statement
Item 3. Incorporation of Documents by Reference
The following documents have been previously filed by us with the
Securities and Exchange Commission and are hereby incorporated by reference
into this registration statement as of their respective dates:
(a)
Our Annual Report on Form 10-K for the fiscal year ended September 30, 2003;
(b)
Our Quarterly Report on Form 10-Q for the quarter ended
December 31, 2003;
(c)
The description of our Class A common stock, par value $0.01
per share (which we refer to as the "
Common Stock
"), contained in
our registration statement on Form S-1 filed on December 23, 1993
(File No. 33-73312), including any amendment or report filed for the
purpose of updating this description.
In addition, all documents filed by us pursuant to Sections 13(a), 13(c),
14 and 15(d) of the Exchange Act of 1934, as amended (which we refer to as the
"
Exchange Act
") subsequent to the date of this registration statement and prior
to the filing of a post-effective amendment to this registration statement
which indicates that all securities offered hereunder have been sold or which
deregisters all such securities then remaining unsold shall be deemed to be
incorporated by reference into this registration statement and to be a part
hereof from the date of the filing of such documents (we refer to such
documents, and the documents enumerated above, as the "
Incorporated
Documents
").
Any statement contained in an Incorporated Document 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
Incorporated Document 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
Certain legal matters with respect to the offering of the securities
registered hereby have been passed upon for us by Robert B. McIntosh, Senior
Vice President, General Counsel and Secretary of our company. As of February
27, 2004, Mr. McIntosh beneficially owned 12,311 shares of our Common Stock and
options to purchase 59,734 shares of our Common Stock.
Item 6. Indemnification of Directors and Officers
Our restated and amended articles of incorporation eliminate, to the
fullest extent permitted by applicable law, the personal liability of our
directors or our shareholders for monetary damages for breach of duty of care
or any other duty owed to us as a director. The Georgia Business Corporation
Code (which we refer to as the "
Code
") currently provides that such provision
shall not eliminate or limit the liability of a director (a) for any
appropriation, in violation of his or her duties, of any business opportunity
of our company, (b) for acts or omissions that involve intentional misconduct
or a knowing violation of law, (c) for unlawful corporate distributions or (d)
for any transaction from which the director received an improper personal
benefit.
Under Article VI of our bylaws, and certain agreements entered into by us
and our directors, we are required to indemnify our directors and officers and
we are permitted to indemnify our employees or agents against the obligation to
pay any judgment, settlement, penalty or fine, and against expenses (including
attorney's fees and expenses), incurred in connection with any action, suit or
proceeding brought against such person because he or she was a director,
officer, employee or agent of our company, without regard to any limitations in
the Code;
provided
,
however
, that we shall have no obligation to indemnify any
such person in connection with any such proceeding if such person is adjudged
liable to us or is subjected to injunctive relief in favor of us (a) for any
appropriation, in violation of such person's duties, of any business
opportunity of our company, (b) for acts or omissions that involve intentional
misconduct or a knowing violation of law, (c) for unlawful corporate
distributions or (d) for any transaction from which such person received an
improper personal benefit. Our directors and officers are insured against
losses arising from any claim against them as such for wrongful acts or
omissions, subject to certain limitations.
We have entered into indemnification agreements with each of our
directors. The indemnification agreements require, among other things, that we
indemnify our directors to the fullest extent permitted by law, and advance to
directors all related expenses, subject to reimbursement if it is subsequently
determined the indemnification is not permitted. We are also required to
indemnify in advance all expenses incurred by directors seeking to enforce
their rights under the indemnification agreements and to cover directors under
our directors' and officers' liability insurance. Although the form of
indemnification agreement offers substantially the same scope of coverage
afforded by provisions in our restated and amended articles of incorporation
and bylaws, it provides greater assurance to directors that indemnification
will be available, because, as a contract, it may not be modified to eliminate
the rights it provides unilaterally by our board of directors or our
shareholders in the future.
Our directors and executive officers are insured against damages from
actions and claims incurred in the course of performing their duties, and we
are insured against expenses incurred in defending lawsuits arising from
certain alleged acts against directors and executive officers.
Item 7. Exemption from Registration Claimed
Not applicable.
2
Item 8. Exhibits
See Separate Exhibit Index attached hereto and hereby incorporated herein.
Item 9. Undertakings
(a) The undersigned registrant hereby undertakes as follows:
(1) to file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:
(i) To include any prospectus required by Section 10(a)(3) of the
Securities Act of 1933;
(ii) To reflect in the prospectus any facts or events arising
after the effective date of the registration statement (or the most
recent post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth
in the registration statement. Notwithstanding the foregoing, any
increase or decrease in volume of securities offered (if the total
dollar value of securities offered would not exceed that which was
registered) and any deviation from the low or high end of the
estimated maximum offering range may be reflected in the form of
prospectus filed with the Commission pursuant to Rule 424(b) if, in
the aggregate, the changes in volume and price represent no more than
20 percent change in the maximum aggregate offering price set forth in
the "Calculation of Registration Fee" table in the effective
registration statement; and
(iii) To include any material information with respect to the
plan of distribution not previously disclosed in the registration
statement or any material change to such information in the
registration statement;
provided, however
, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
registration statement is on Form S-3 or Form S-8, and the information required
to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed with or furnished to the Commission by the registrant
pursuant to Section 13 or Section 15(d) of the Exchange Act that are
incorporated by reference in the registration statement.
(2) That, for the purpose of determining any liability under the
Securities Act of 1933, each such post-effective amendment shall be deemed to
be a new registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(3) To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of
the offering.
(b) The 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
3
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.
(c) Insofar as indemnification for liabilities arising under the
Securities Act of 1933 may be permitted to directors, officers and controlling
persons of the registrant pursuant to the foregoing provisions, or otherwise,
the registrant has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy as expressed
in the Securities Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by
the registrant of expenses incurred or paid by a director, officer or
controlling person of the registrant in the successful defense of any action,
suit or proceeding) is asserted by such director, officer or controlling person
in connection with the securities being registered, the registrant will, unless
in the opinion of its counsel the matter has been settled by controlling
precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in the
Securities Act and will be governed by the final adjudication of such issue.
Experts
Our
consolidated financial statements and schedules appearing in our Annual Report on Form 10-K for the year ended September 30,
2003, have been audited by Ernst & Young LLP, independent auditors, as set forth in their
report thereon included therein and incorporated herein by reference. Such financial statements are, and audited financial
statements to be included in subsequently filed documents will be, incorporated
herein in reliance upon the reports of Ernst & Young LLP pertaining to such
financial statements (to the extent covered by consents filed with the
Securities and Exchange Commission) given on the authority of such firm as
experts in accounting and auditing.
4
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 Norcross, State of Georgia, on the 1st day of March,
2004.
ROCK-TENN COMPANY
By:
/s/ James A. Rubright
James A. Rubright
Chairman of the Board
and Chief Executive Officer
Power of Attorney
KNOW ALL MEN -BY THESE PRESENTS, that each person whose signature appears
below constitutes and appoints James A. Rubright and Steven C. Voorhees and
each of them, his true and lawful attorneys-in-fact and agents, with full power
of substitution and resubstitution for him and in his name, place and stead, in
any and all capacities, to sign any and all amendments to this Registration
Statement, and to file the same, with all exhibits thereto, and other documents
in connection therewith, with the Securities and Exchange Commission granting
unto said attorneys-in-fact and agents full power and authority to do and
perform each and every act and thing requisite and necessary to be done in and
about the premises, as fully to all intents and purposes as he might or could
do in person, hereby ratifying and confirming all that each of said
attorneys-in- fact, or his substitute or substitutes, may lawfully do or cause
to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, as amended,
this Registration Statement has been signed by the following persons in the
capacities indicated on the 1st day of March, 2004.
Signature
Title
/s/ James A. Rubright
James A. Rubright
Director, Chairman of the Board and Chief
Executive Officer (Principal Executive Officer)
/s/ Steven C. Voorhees
Steven C. Voorhees
Executive Vice President and Chief Financial
Officer (Principal Financial and Accounting
Officer)
/s/ Stephen G. Anderson
Stephen G. Anderson
Director
5
Signature
Title
/s/ J. Hyatt Brown
J. Hyatt Brown
Director
/s/ Robert B. Currey
Robert B. Currey
Director
/s/ Russell M. Currey
Russell M. Currey
Director
/s/ G. Stephen Felker
G. Stephen Felker
Director
/s/ L. L. Gellerstedt, III
L. L. Gellerstedt, III
Director
/s/ John D. Hopkins
John D. Hopkins
Director
/s/ James W. Johnson
James W. Johnson
Director
/s/ John W. Spiegel
John W. Spiegel
Director
/s/ James E. Young
James E. Young
Director
6
EXHIBIT INDEX
Exhibit
Number
Description of Exhibit
4.1
Restated and Amended Articles of Incorporation of the Registrant
(incorporated by reference to Exhibit 3.1 to the Registrant's
Registration Statement on Form S-1, File No. 33-73312).
4.2
Articles of Amendment to the Registrant's Restated and Amended
Articles of Incorporation (incorporated by reference to Exhibit
3.2 of the Registrant's Annual Report on Form 10-K for the year
ended September 30, 2000).
4.3
Bylaws of the Registrant (incorporated by reference to Exhibit 3.2
of the Registrant's Annual Report on Form 10-K for the year ended
September 30, 2003).
4.4
1993 Employee Stock Purchase Plan as Amended and Restated
(incorporated by reference to Exhibit 99.3 to the Registrant's
Registration Statement on Form S-8, File No. 333-77237), as
amended by Amendment No. One to 1993 Employee Stock Purchase Plan
(incorporated by reference to Exhibit 10.5 of the Registrant's
Annual Report on Form 10-K for the year ended September 30, 2003)
and by Amendment No. Two to 1993 Employee Stock Purchase Plan
(incorporated by reference to Exhibit 10.1 of the Registrant's
Quarterly Report on Form 10-Q for the quarter ended December 31,
2003).
5.1
Opinion of Robert B. McIntosh, Esq.
23.1
Consent of Ernst & Young LLP.
23.2
Consent of Robert B. McIntosh, Esq. (included as part of Exhibit
5.1).
7