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<TITLE>MAYOR'S JEWELERS, INC. FORM S-8</TITLE>
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<P align="center" style="font-size: 10pt">As filed with the Securities and Exchange Commission on April&nbsp;8, 2004



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



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<DIV align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B></DIV>

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

<P align="center" style="font-size: 18pt"><B>FORM S-8</B>

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


<P align="center" style="font-size: 24pt"><B>MAYOR&#146;S JEWELERS, INC.</B>


<DIV align="center" style="font-size: 10pt"><I>(Exact Name of Registrant as Specified in Its Charter)</I></DIV>


<DIV align="center">
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    <TD align="center" valign="top"><B>Delaware</B><BR>
<I>(State or Other Jurisdiction of Incorporation or Organization)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>59-2290953</B><BR>
<I>(I.R.S. Employer Identification No.)</I></TD>
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<P align="center" style="font-size: 10pt"><B>14051 N.W. 14th Street<BR>
Sunrise, Florida 33323<BR>
(954)&nbsp;846-8000</B><BR>
<I>(Address, including zip code, and telephone number, including area code, of registrant&#146;s principal executive offices)</I>



<P align="center" style="font-size: 10pt"><B>MAYOR&#146;S JEWELERS, INC. EMPLOYEE STOCK PURCHASE PLAN, FORMERLY KNOWN AS JAN BELL MARKETING, INC. EMPLOYEE STOCK PURCHASE PLAN</B><BR>
<I>(Full title of the Plan)</I>



<P align="center" style="font-size: 10pt"><B>Thomas A. Andruskevich<BR>
Chairman of the Board and Chief Executive Officer<BR>
14051 N.W. 14th Street<BR>
Sunrise, Florida 33323<BR>
(954)&nbsp;846-8000</B><BR>
<I>(Name, address, including zip code, and telephone number, including area code, of Agent for Service)</I>



<P align="center" style="font-size: 10pt"><B>Copies of all communications to:<BR>
Harvey Goldman, Esq.<BR>
Holland &#038; Knight LLP<BR>
701 Brickell Avenue, Suite&nbsp;3000<BR>
Miami, FL 33131<BR>
(305)&nbsp;374-8500</B>



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


<DIV align="center">
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<TR valign="bottom">
    <TD width="50%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Title of Each Class of</B></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>Proposed Maximum</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>Securities to be</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount to</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>Aggregate Offering</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>Registered</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>be Registered(1)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Share(2)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Price(2)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration Fee(3)</B><HR size="1" noshade></TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Common Stock, $.0001 par value(4)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">500,000</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">0.75</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">375,000.00</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">47.51</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>

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<P align="left" style="font-size: 10pt">Pursuant to Rule&nbsp;146 under the Securities Act of 1933, as amended, to the
extent additional shares of Mayor&#146;s Jewelers, Inc. (the &#147;Company&#148;) common
stock, par value $.0001 per share (the &#147;Common Stock&#148;), may be issued or
issuable as a result of a stock split or other distribution declared at
any time by the Board of Directors while this registration statement is in
effect, this registration statement is hereby deemed to cover all of such
additional Common Stock.


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Represents additional shares of Mayor&#146;s Jewelers, Inc. Common
Stock to be issued pursuant to the Mayor&#146;s Jewelers, Inc. Employee
Stock Purchase Plan, formerly known as the Jan Bell Marketing, Inc.
Employee Stock Purchase Plan (the &#147;Plan&#148;).</TD>
</TR>

</TABLE>


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated solely for the purpose of calculating the registration
fee pursuant to Rule 457(h) of the Securities Act of 1933, as
amended, and based on the average of the high and low prices reported
on the American Stock Exchange on April&nbsp;6, 2004.</TD>
</TR>

</TABLE>


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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Registration fees were previously paid for the Plan filed on a
Form S-8 Registration Statement with the Securities and Exchange
Commission on February&nbsp;5, 1988 (250,000 shares; File No.&nbsp;33-20026)
(the &#147;Registration Statement&#148;). In October&nbsp;1998 and July&nbsp;1989, the
Company, formerly known as, Jan Bell Marketing, Inc., issued a fifty
percent (50%) stock dividend (the &#147;Stock Dividend&#148;). Pursuant to
Rule 416(a) of the Securities Act of 1933, as amended, the number of
shares registered on the Registration Statement was deemed to be
increased as a result of the Stock Dividend. The Plan has been
further amended by the Company&#146;s stockholders on July&nbsp;22, 2003 to
increase the number of available shares under the Plan from 562,500
to 1,062,500. The fee being paid with this Registration Statement
pertains to the 500,000 additional shares.</TD>
</TR>

</TABLE>


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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In addition, pursuant to Rule 416(c) under the Securities Act of
1933, as amended, this Registration Statement, also covers an
indeterminate amount of interests to be sold or offered pursuant to
the Plan described herein.</TD>
</TR>

</TABLE>


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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company is filing this registration statement on Form S-8 to register
500,000 additional shares of the Company&#146;s common stock authorized for issuance
under the Company&#146;s Employee Stock Purchase Plan (the &#147;Plan&#148;), which was
approved by the stockholders of the Company at its annual meeting on July&nbsp;22,
2003, and to change the name of the Plan from the Jan Bell Marketing, Inc.
Employee Stock Purchase Plan to the Mayor&#146;s Jewelers, Inc. Employee Stock
Purchase Plan, which was approved by the Company&#146;s Board of Directors at a
meeting held on January&nbsp;28, 2004. As permitted by General Instruction E of
Form S-8, the Company hereby incorporates by reference the information
contained in the earlier registration statement on Form S-8 (File No.&nbsp;33-20026)
relating to the Plan, filed with the Securities and Exchange Commission (&#147;SEC&#148;)
on February&nbsp;5, 1988.


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



<P align="left" style="font-size: 10pt"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed with the SEC by the Company are incorporated
by reference:


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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="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Annual Report on Form 10-K for the fiscal year
ended March&nbsp;29, 2003.</TD>
</TR>

</TABLE>


<P>
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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="1%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>All reports filed by the Company pursuant to Sections 13(a)
or 15(d) of the Securities Exchange Act of 1934, as amended, since
the end of the fiscal year covered by the Annual Report on Form 10-K
referred to in paragraph (1)&nbsp;above.</TD>
</TR>

</TABLE>


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Company&#146;s Common Stock contained in
the Company&#146;s Form 8-A dated August, 1987.</TD>
</TR>

</TABLE>


<P>
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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="1%" nowrap align="right">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Proxy Statement filed with the SEC on June&nbsp;19,
2003.</TD>
</TR>

</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents filed by the Company pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended,
prior to the filing of a post-effective amendment which indicates that all
securities offered have been sold or which deregisters all securities then
remaining unsold, shall be deemed to be incorporated by reference in this
Registration Statement and to be a part hereof from the date of filing of such
documents.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in a document incorporated or deemed to be
incorporated by reference herein shall be deemed to be modified or superseded
for purposes of this Registration Statement to the extent that a statement
contained herein or in any other subsequently filed document which also is or
is deemed to be incorporated by reference herein modifies or supersedes such
statement. Any 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 4. DESCRIPTION OF SECURITIES.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable; the class of securities to be offered is registered under
Section&nbsp;12 of the Securities Exchange Act of 1934.


<P align="left" style="font-size: 10pt"><B>ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.</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 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The By-laws of the Company (Article&nbsp;V, Section&nbsp;1) provide the following:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company shall indemnify to the full extent permitted by, and in the
manner permissible under, the laws of the State of Delaware any person made, or
threatened to be made, a party to an action or proceeding, whether criminal,
civil, administrative or investigative, by reason of the fact that such person
or such person&#146;s testator or intestate is or was a director or officer of the
Company or any predecessor of the Company, or served any other enterprise as a
director or officer at the request of the Company or any predecessor of the
Company.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Certificate of Incorporation of the Company (Article&nbsp;Seventh, Section
f) provides the following:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To the fullest extent permitted by the General Corporation Law of the
State of Delaware, a director of the Company shall not be personally liable to
the Company or its stockholders for monetary damages for breach of fiduciary
duty as a director. Any repeal or modification of this paragraph shall be
prospective only, and shall not adversely affect any limitation on the personal
liability of a director of the Company with respect to any act or omission
occurring prior to the time of such repeal or modification.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s Form of Indemnification Agreement to which each director is
a party provides the following:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;Mandatory Indemnification. Subject to Section&nbsp;8 below, the Company
shall indemnify the Indemnitee as follows:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;Successful Defense. To the extent the Indemnitee has been successful
on the merits or otherwise in defense of any Proceeding (including, without
limitation, an action by or in the right of the Company) to which the
Indemnitee was a party by reason of the fact that he is or was a director or
officer of the Company at any time, the Company shall indemnify the Indemnitee
against all Expenses of any type whatsoever actually and reasonably incurred by
the Indemnitee in connection with the investigation, defense or appeal of such
Proceeding.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;Third Party Actions. If the Indemnitee is a person who was or is a
party or is threatened to be made a party to any Proceeding (other than an
action by or in the right of the Company) by reason of the fact that the
Indemnitee is or was a director or officer of the Company, or by reason of
anything done or not done by the Indemnitee in any such capacity, then the
Company shall indemnify the Indemnitee against any and all Expenses and
liabilities of any type whatsoever actually and reasonably incurred by the
Indemnitee in connection with the investigation, defense, settlement or appeal
of such Proceeding; PROVIDED that the Indemnitee acted in good faith and in a
manner the Indemnitee reasonably believed to be in or not opposed to the best
interests of the Company and its stockholders, and, with respect to any
criminal action or Proceeding, had no reasonable cause to believe his conduct
was unlawful.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Derivative Actions. If the Indemnitee is a person who was or is a
party or is threatened to be made a party to any threatened, pending or
completed action or suit by or in the right of the Company by reason of the
fact that the Indemnitee is or was a director or officer of the Company, or by
reason of anything done or not done by the Indemnitee in any such capacity,
then the Company shall indemnify the Indemnitee against all expenses (including
attorneys&#146; fees) actually and reasonably incurred by the Indemnitee in
connection with the investigation, defense, settlement, or appeal of such
Proceeding, PROVIDED that the Indemnitee acted in good faith and in a manner he
reasonably believed to be in or not opposed to the best interests of the
Company and its stockholders; except that no indemnification


<P align="center" style="font-size: 10pt">3
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<P align="left" style="font-size: 10pt">under this Section 4(c) shall be made in respect to any claim, issue or
matter as to which the Indemnitee shall have been finally adjudged to be liable
to the Company by a court of competent jurisdiction unless and only to the
extent that the court in which such Proceeding was brought shall determine upon
application that, despite the adjudication of liability but in view of all the
circumstances of the case, the Indemnitee is fairly and reasonably entitled to
indemnity for such amounts which the court shall deem proper.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;Actions Where The Indemnitee Is Deceased. If the Indemnitee is a
person who was or is a party or is threatened to be made a party to any
Proceeding by reason of the fact that the Indemnitee is or was a director or
officer of the Company, or by reason of anything done or not done by the
Indemnitee in any such capacity, and if prior to, during the pendency of, or
after completion of, such Proceeding the Indemnitee becomes deceased, then the
Company shall indemnify the Indemnitee&#146;s heirs, executors and administrators
against any and all Expenses and liabilities of any type whatsoever actually
and reasonably incurred to the extent the Indemnitee would have been entitled
to indemnification pursuant to Sections&nbsp;4(a), 4(b) or 4(c) above were the
Indemnitee still alive.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding the foregoing, the Company shall not be obligated to
indemnify the Indemnitee for Expenses or liabilities of any type whatsoever for
which payment is actually made to or on behalf of the Indemnitee under a valid
and collectible insurance policy of D&#038;O insurance, or under a valid and
enforceable indemnity clause, bylaw or agreement.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.&nbsp;Exceptions. Any other provision to the contrary notwithstanding, the
Company shall not be obligated pursuant to the terms of this Agreement:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;Claims Initiated by the Indemnitee. To indemnify or advance Expenses
to the Indemnitee with respect to Proceedings or claims initiated or brought
voluntarily by the Indemnitee and not by way of defense, unless (i)&nbsp;such
indemnification is expressly required to be made by law, (ii)&nbsp;the Proceeding
was authorized by the Board of Directors of the Company, (iii)&nbsp;such
indemnification is provided by the Company, in its sole discretion, pursuant to
the powers vested in the Company under the General Corporation Law of Delaware
or (iv)&nbsp;the Proceeding is brought to establish or enforce a right to
indemnification under this Agreement or any other statute or law or otherwise
as required under Section&nbsp;145;


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;Lack of Good Faith. To indemnify the Indemnitee for any Expenses
incurred by the Indemnitee with respect to any Proceeding instituted by the
Indemnitee to enforce or interpret this Agreement, if a court of competent
jurisdiction determines that each of the material assertions made by the
Indemnitee in such Proceeding was not made in good faith or was frivolous; or


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Unauthorized Settlements. To indemnify the Indemnitee under this
Agreement for any amounts paid in settlement of a Proceeding unless the Company
consents to such settlement, which consent shall not be unreasonably withheld
or delayed.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, the Company maintains directors&#146; and officers&#146; liability
insurance policies.


<P align="left" style="font-size: 10pt"><B>ITEM 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">4
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<P align="left" style="font-size: 10pt"><B>ITEM 8. EXHIBITS</B>.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The exhibits filed as part of this Registration Statement are as follows:

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<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><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</B><HR size="1" noshade></TD>
</TR>

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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Holland &#038; Knight LLP</TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Mayor&#146;s Jewelers, Inc. Employee Stock Purchase Plan, formerly
known as Jan Bell Marketing, Inc. Employee Stock Purchase Plan</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 Holland &#038; Knight LLP (included in Exhibit&nbsp;5)</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 Deloitte &#038; Touche 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>

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



<P align="left" style="font-size: 10pt"><B>ITEM 9. UNDERTAKINGS.</B>



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

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

</TABLE>


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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 this Registration Statement
or any material change to such information in this Registration
Statement;</TD>
</TR>

</TABLE>


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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; and</TD>
</TR>

</TABLE>


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to remove from registration by means of a post-effective
amendment any of the securities being registered which remain unsold
at the termination of the offering.</TD>
</TR>

</TABLE>


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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 Section
15(d) of the Securities Exchange Act of 1934 that is incorporated by
reference in this Registration Statement shall be deemed to be a new
registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the
initial <I>bona fide </I>offering thereof.</TD>
</TR>

</TABLE>


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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 of 1933 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 of 1933 and will be governed by the final
adjudication of such issue.</TD>
</TR>

</TABLE>

<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">


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



</TABLE>


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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the
registrant, Mayor&#146;s Jewelers, Inc., 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 Sunrise, State of
Florida, on the 7th day of April, 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"><B>MAYOR&#146;S JEWELERS, INC.</B><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/ Thomas A. Andruskevich
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">Thomas A. Andruskevich, Chairman&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">of the Board of Directors,
President and Chief Executive
Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="44%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="32%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="14%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Signature</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Capacity</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Date</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" nowrap valign="top">/s/ THOMAS ANDRUSKEVICH<BR>
<HR size="1" noshade>
Thomas Andruskevich</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chairman of the Board of
Directors, President and
Chief Executive Officer
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 7, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ JOHN BALL<BR>
<HR size="1" noshade>
John Ball</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Senior Vice President
and Chief Financial
Officer
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 7, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ LORENZO ROSSI DI MONTELERA<BR>
<HR size="1" noshade>
Lorenzo Rossi Di Montelera</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 7, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ FILIPPO RECAMI<BR>
<HR size="1" noshade>
Filippo Recami</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 7, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ EMILY BERLIN<BR>
<HR size="1" noshade>
Emily Berlin</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 7, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ ELIZABETH EVEILLARD<BR>
<HR size="1" noshade>
Elizabeth Eveillard</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 7, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ MASSIMO FERRAGAMO<BR>
<HR size="1" noshade>
Massimo Ferragamo</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 7, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ STEPHEN KNOPIK<BR>
<HR size="1" noshade>
Stephen Knopik</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 7, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ ANN SPECTOR LIEFF<BR>
<HR size="1" noshade>
Ann Spector Lieff</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 7, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ JUDITH MACDONALD<BR>
<HR size="1" noshade>
Judith MacDonald</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 7, 2004</TD>
</TR>

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



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


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


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="75%">
<!-- 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</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">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Holland &#038; Knight LLP</TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Mayor&#146;s Jewelers, Inc. Employee Stock Purchase Plan, formerly known as
Jan Bell Marketing, Inc. Employee Stock Purchase Plan</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 Holland &#038; Knight LLP (included in Exhibit&nbsp;5)</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 Deloitte &#038; Touche 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>


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



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

</BODY>
</HTML>
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{"company-data": {"conformed-name": "MAYORS JEWELERS INC/DE", "cik": "0000817946", "assigned-sic": "5944", "irs-number": "592290953", "state-of-incorporation": "DE", "fiscal-year-end": "0327"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-114343", "film-number": "04725643"}, "business-address": {"street1": "14051 NW 14TH ST", "city": "SUNRISE", "state": "FL", "zip": "33323", "phone": "9548462719"}, "mail-address": {"street1": "13801 NW 14TH STREET", "city": "SUNRISE", "state": "FL", "zip": "33323"}, "former-company": {"former-conformed-name": "JAN BELL MARKETING INC", "date-changed": "19920703"}}
MAYOR'S JEWELERS, INC. FORM S-8
As filed with the Securities and Exchange Commission on April 8, 2004
Registration
No. 333-_______________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
MAYOR'S JEWELERS, INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
(State or Other Jurisdiction of Incorporation or Organization)
59-2290953
(I.R.S. Employer Identification No.)
14051 N.W. 14th Street
Sunrise, Florida 33323
(954) 846-8000
(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)
MAYOR'S JEWELERS, INC. EMPLOYEE STOCK PURCHASE PLAN, FORMERLY KNOWN AS JAN BELL MARKETING, INC. EMPLOYEE STOCK PURCHASE PLAN
(Full title of the Plan)
Thomas A. Andruskevich
Chairman of the Board and Chief Executive Officer
14051 N.W. 14th Street
Sunrise, Florida 33323
(954) 846-8000
(Name, address, including zip code, and telephone number, including area code, of Agent for Service)
Copies of all communications to:
Harvey Goldman, Esq.
Holland & Knight LLP
701 Brickell Avenue, Suite 3000
Miami, FL 33131
(305) 374-8500
CALCULATION OF REGISTRATION FEE
Title of Each Class of
Proposed Maximum
Proposed Maximum
Securities to be
Amount to
Offering Price Per
Aggregate Offering
Amount of
Registered
be Registered(1)
Share(2)
Price(2)
Registration Fee(3)
Common Stock, $.0001 par value(4)
500,000
$
0.75
$
375,000.00
$
47.51
Pursuant to Rule 146 under the Securities Act of 1933, as amended, to the
extent additional shares of Mayor's Jewelers, Inc. (the "Company") common
stock, par value $.0001 per share (the "Common Stock"), may be issued or
issuable as a result of a stock split or other distribution declared at
any time by the Board of Directors while this registration statement is in
effect, this registration statement is hereby deemed to cover all of such
additional Common Stock.
(1)
Represents additional shares of Mayor's Jewelers, Inc. Common
Stock to be issued pursuant to the Mayor's Jewelers, Inc. Employee
Stock Purchase Plan, formerly known as the Jan Bell Marketing, Inc.
Employee Stock Purchase Plan (the "Plan").
(2)
Estimated solely for the purpose of calculating the registration
fee pursuant to Rule 457(h) of the Securities Act of 1933, as
amended, and based on the average of the high and low prices reported
on the American Stock Exchange on April 6, 2004.
(3)
Registration fees were previously paid for the Plan filed on a
Form S-8 Registration Statement with the Securities and Exchange
Commission on February 5, 1988 (250,000 shares; File No. 33-20026)
(the "Registration Statement"). In October 1998 and July 1989, the
Company, formerly known as, Jan Bell Marketing, Inc., issued a fifty
percent (50%) stock dividend (the "Stock Dividend"). Pursuant to
Rule 416(a) of the Securities Act of 1933, as amended, the number of
shares registered on the Registration Statement was deemed to be
increased as a result of the Stock Dividend. The Plan has been
further amended by the Company's stockholders on July 22, 2003 to
increase the number of available shares under the Plan from 562,500
to 1,062,500. The fee being paid with this Registration Statement
pertains to the 500,000 additional shares.
(4)
In addition, pursuant to Rule 416(c) under the Securities Act of
1933, as amended, this Registration Statement, also covers an
indeterminate amount of interests to be sold or offered pursuant to
the Plan described herein.
EXPLANATORY NOTE
The Company is filing this registration statement on Form S-8 to register
500,000 additional shares of the Company's common stock authorized for issuance
under the Company's Employee Stock Purchase Plan (the "Plan"), which was
approved by the stockholders of the Company at its annual meeting on July 22,
2003, and to change the name of the Plan from the Jan Bell Marketing, Inc.
Employee Stock Purchase Plan to the Mayor's Jewelers, Inc. Employee Stock
Purchase Plan, which was approved by the Company's Board of Directors at a
meeting held on January 28, 2004. As permitted by General Instruction E of
Form S-8, the Company hereby incorporates by reference the information
contained in the earlier registration statement on Form S-8 (File No. 33-20026)
relating to the Plan, filed with the Securities and Exchange Commission ("SEC")
on February 5, 1988.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
The following documents filed with the SEC by the Company are incorporated
by reference:
(1)
The Company's Annual Report on Form 10-K for the fiscal year
ended March 29, 2003.
(2)
All reports filed by the Company pursuant to Sections 13(a)
or 15(d) of the Securities Exchange Act of 1934, as amended, since
the end of the fiscal year covered by the Annual Report on Form 10-K
referred to in paragraph (1) above.
(3)
The description of the Company's Common Stock contained in
the Company's Form 8-A dated August, 1987.
(4)
The Company's Proxy Statement filed with the SEC on June 19,
2003.
In addition, all documents filed by the Company pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended,
prior to the filing of a post-effective amendment which indicates that all
securities offered have been sold or which deregisters all securities then
remaining unsold, shall be deemed to be incorporated by reference in this
Registration Statement and to be a part hereof from the date of filing of such
documents.
Any statement contained in a document incorporated or deemed to be
incorporated by reference herein shall be deemed to be modified or superseded
for purposes of this Registration Statement to the extent that a statement
contained herein or in any other subsequently filed document which also is 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; the class of securities to be offered is registered under
Section 12 of the Securities Exchange Act of 1934.
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.
Not applicable.
2
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.
The By-laws of the Company (Article V, Section 1) provide the following:
The Company shall indemnify to the full extent permitted by, and in the
manner permissible under, the laws of the State of Delaware any person made, or
threatened to be made, a party to an action or proceeding, whether criminal,
civil, administrative or investigative, by reason of the fact that such person
or such person's testator or intestate is or was a director or officer of the
Company or any predecessor of the Company, or served any other enterprise as a
director or officer at the request of the Company or any predecessor of the
Company.
The Certificate of Incorporation of the Company (Article Seventh, Section
f) provides the following:
To the fullest extent permitted by the General Corporation Law of the
State of Delaware, a director of the Company shall not be personally liable to
the Company or its stockholders for monetary damages for breach of fiduciary
duty as a director. Any repeal or modification of this paragraph shall be
prospective only, and shall not adversely affect any limitation on the personal
liability of a director of the Company with respect to any act or omission
occurring prior to the time of such repeal or modification.
The Company's Form of Indemnification Agreement to which each director is
a party provides the following:
4. Mandatory Indemnification. Subject to Section 8 below, the Company
shall indemnify the Indemnitee as follows:
(a) Successful Defense. To the extent the Indemnitee has been successful
on the merits or otherwise in defense of any Proceeding (including, without
limitation, an action by or in the right of the Company) to which the
Indemnitee was a party by reason of the fact that he is or was a director or
officer of the Company at any time, the Company shall indemnify the Indemnitee
against all Expenses of any type whatsoever actually and reasonably incurred by
the Indemnitee in connection with the investigation, defense or appeal of such
Proceeding.
(b) Third Party Actions. If the Indemnitee is a person who was or is a
party or is threatened to be made a party to any Proceeding (other than an
action by or in the right of the Company) by reason of the fact that the
Indemnitee is or was a director or officer of the Company, or by reason of
anything done or not done by the Indemnitee in any such capacity, then the
Company shall indemnify the Indemnitee against any and all Expenses and
liabilities of any type whatsoever actually and reasonably incurred by the
Indemnitee in connection with the investigation, defense, settlement or appeal
of such Proceeding; PROVIDED that the Indemnitee acted in good faith and in a
manner the Indemnitee reasonably believed to be in or not opposed to the best
interests of the Company and its stockholders, and, with respect to any
criminal action or Proceeding, had no reasonable cause to believe his conduct
was unlawful.
(c) Derivative Actions. If the Indemnitee is a person who was or is a
party or is threatened to be made a party to any threatened, pending or
completed action or suit by or in the right of the Company by reason of the
fact that the Indemnitee is or was a director or officer of the Company, or by
reason of anything done or not done by the Indemnitee in any such capacity,
then the Company shall indemnify the Indemnitee against all expenses (including
attorneys' fees) actually and reasonably incurred by the Indemnitee in
connection with the investigation, defense, settlement, or appeal of such
Proceeding, PROVIDED that the Indemnitee acted in good faith and in a manner he
reasonably believed to be in or not opposed to the best interests of the
Company and its stockholders; except that no indemnification
3
under this Section 4(c) shall be made in respect to any claim, issue or
matter as to which the Indemnitee shall have been finally adjudged to be liable
to the Company by a court of competent jurisdiction unless and only to the
extent that the court in which such Proceeding was brought shall determine upon
application that, despite the adjudication of liability but in view of all the
circumstances of the case, the Indemnitee is fairly and reasonably entitled to
indemnity for such amounts which the court shall deem proper.
(d) Actions Where The Indemnitee Is Deceased. If the Indemnitee is a
person who was or is a party or is threatened to be made a party to any
Proceeding by reason of the fact that the Indemnitee is or was a director or
officer of the Company, or by reason of anything done or not done by the
Indemnitee in any such capacity, and if prior to, during the pendency of, or
after completion of, such Proceeding the Indemnitee becomes deceased, then the
Company shall indemnify the Indemnitee's heirs, executors and administrators
against any and all Expenses and liabilities of any type whatsoever actually
and reasonably incurred to the extent the Indemnitee would have been entitled
to indemnification pursuant to Sections 4(a), 4(b) or 4(c) above were the
Indemnitee still alive.
Notwithstanding the foregoing, the Company shall not be obligated to
indemnify the Indemnitee for Expenses or liabilities of any type whatsoever for
which payment is actually made to or on behalf of the Indemnitee under a valid
and collectible insurance policy of D&O insurance, or under a valid and
enforceable indemnity clause, bylaw or agreement.
8. Exceptions. Any other provision to the contrary notwithstanding, the
Company shall not be obligated pursuant to the terms of this Agreement:
(a) Claims Initiated by the Indemnitee. To indemnify or advance Expenses
to the Indemnitee with respect to Proceedings or claims initiated or brought
voluntarily by the Indemnitee and not by way of defense, unless (i) such
indemnification is expressly required to be made by law, (ii) the Proceeding
was authorized by the Board of Directors of the Company, (iii) such
indemnification is provided by the Company, in its sole discretion, pursuant to
the powers vested in the Company under the General Corporation Law of Delaware
or (iv) the Proceeding is brought to establish or enforce a right to
indemnification under this Agreement or any other statute or law or otherwise
as required under Section 145;
(b) Lack of Good Faith. To indemnify the Indemnitee for any Expenses
incurred by the Indemnitee with respect to any Proceeding instituted by the
Indemnitee to enforce or interpret this Agreement, if a court of competent
jurisdiction determines that each of the material assertions made by the
Indemnitee in such Proceeding was not made in good faith or was frivolous; or
(c) Unauthorized Settlements. To indemnify the Indemnitee under this
Agreement for any amounts paid in settlement of a Proceeding unless the Company
consents to such settlement, which consent shall not be unreasonably withheld
or delayed.
In addition, the Company maintains directors' and officers' liability
insurance policies.
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.
Not applicable.
4
ITEM 8. EXHIBITS
.
The exhibits filed as part of this Registration Statement are as follows:
Exhibit
Number
Description
5
Opinion of Holland & Knight LLP
10.1
Mayor's Jewelers, Inc. Employee Stock Purchase Plan, formerly
known as Jan Bell Marketing, Inc. Employee Stock Purchase Plan
23.1
Consent of Holland & Knight LLP (included in Exhibit 5)
23.2
Consent of Deloitte & Touche LLP
ITEM 9. UNDERTAKINGS.
(a)
The undersigned registrant hereby undertakes:
(1)
to file, during any period in which offers or sales are being
made, a post-effective amendment to this Registration Statement to
include any material information with respect to the plan of
distribution not previously disclosed in this Registration Statement
or any material change to such information in this Registration
Statement;
(2)
that, for the purpose of determining any liability under the
Securities Act 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; 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.
(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 Section
15(d) of the Securities Exchange Act of 1934 that is incorporated by
reference in this Registration Statement shall be deemed to be a new
registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the
initial
bona fide
offering thereof.
(c)
Insofar as indemnification for liabilities arising under the
Securities Act 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 of 1933 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 of 1933 and will be governed by the final
adjudication of such issue.
5
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the
registrant, Mayor's Jewelers, Inc., 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 Sunrise, State of
Florida, on the 7th day of April, 2004.
MAYOR'S JEWELERS, INC.
By:
/s/ Thomas A. Andruskevich
Thomas A. Andruskevich, Chairman
of the Board of Directors,
President and Chief Executive
Officer
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:
Signature
Capacity
Date
/s/ THOMAS ANDRUSKEVICH
Thomas Andruskevich
Chairman of the Board of
Directors, President and
Chief Executive Officer
April 7, 2004
/s/ JOHN BALL
John Ball
Senior Vice President
and Chief Financial
Officer
April 7, 2004
/s/ LORENZO ROSSI DI MONTELERA
Lorenzo Rossi Di Montelera
Director
April 7, 2004
/s/ FILIPPO RECAMI
Filippo Recami
Director
April 7, 2004
/s/ EMILY BERLIN
Emily Berlin
Director
April 7, 2004
/s/ ELIZABETH EVEILLARD
Elizabeth Eveillard
Director
April 7, 2004
/s/ MASSIMO FERRAGAMO
Massimo Ferragamo
Director
April 7, 2004
/s/ STEPHEN KNOPIK
Stephen Knopik
Director
April 7, 2004
/s/ ANN SPECTOR LIEFF
Ann Spector Lieff
Director
April 7, 2004
/s/ JUDITH MACDONALD
Judith MacDonald
Director
April 7, 2004
6
EXHIBIT INDEX
Exhibit
Number
Description
5
Opinion of Holland & Knight LLP
10.1
Mayor's Jewelers, Inc. Employee Stock Purchase Plan, formerly known as
Jan Bell Marketing, Inc. Employee Stock Purchase Plan
23.1
Consent of Holland & Knight LLP (included in Exhibit 5)
23.2
Consent of Deloitte & Touche LLP
7