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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>As
filed with the Securities and Exchange Commission on October&nbsp;22, 2007</B>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Registration No.&nbsp;333-_____</B>
</DIV>

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<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

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


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
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<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>BEARINGPOINT, INC.</B>
</DIV>

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


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="47%">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>22-3680505</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or Other Jurisdiction
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">of Incorporation or Organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Identification No.)</TD>
</TR>
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</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>1676 International Drive<BR>
McLean, Virginia 22102</B><BR>
(Address of Principal Executive Offices with Zip Code)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>BEARINGPOINT, INC.<BR>
2000 LONG-TERM INCENTIVE PLAN<BR>
(Amended and Restated Effective as of February&nbsp;2, 2007)</B><BR>
(Full Title of Plan)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Laurent C. Lutz, Esq.<BR>
General Counsel and Secretary<BR>
8725 West Higgins Road<br>
10<sup>th</sup> Floor<br>
Chicago, IL 60631<br>
(773)&nbsp;867-6200</B><BR>
(Name, Address and Telephone Number, including Area Code,<BR>
of Agent For Service)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
</DIV>

<DIV align="center">
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    <TD width="25%">&nbsp;</TD>
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    <TD width="7%">&nbsp;</TD>
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    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
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    <TD width="7%">&nbsp;</TD>
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    <TD width="1%">&nbsp;</TD>
</TR>

<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Title of</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Securities to Be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Amount to Be</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Offering Price</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Aggregate</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Amount of</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Registered</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Registered</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Per Share (3)</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Offering Price (3)</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="4"><B>Registration Fee (4)</B></TD>
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    <TD colspan="2" style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, par value $0.01 per share</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="center" style="border-top: 2px solid #000000">12,179,333 shares (1)(2)</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" style="border-top: 2px solid #000000">$4.59</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="center" style="border-top: 2px solid #000000">$55,903,138</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" style="border-top: 2px solid #000000">$1,716</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-top: 3px double #000000">&nbsp;</TD>
</TR>

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</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD>The number of shares being registered pursuant to this Registration Statements on Form S-8 represents
an additional 12,179,333 shares of the Registrant&#146;s Common Stock, par value $0.01 per share (the
&#147;Common Stock&#148;), which may be issued pursuant to the BearingPoint, Inc. 2000
Long-Term Incentive Plan (Amended and Restated Effective as of
February&nbsp;2, 2007). Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the
&#147;Securities Act&#148;), this Registration Statement also covers any additional securities that may be
offered or issued to prevent dilution resulting from stock splits, stock dividends or similar
transactions in accordance with the terms of the plan.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD>Includes associated rights to purchase the Registrant&#146;s Series&nbsp;A junior participating preferred stock.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(3)</TD>
    <TD>&nbsp;</TD>
    <TD>Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and
457(h) under the Securities Act. The price per share is estimated to
be $4.59 based on the average
of the high and low sales prices for the Common Stock on
October&nbsp;19, 2007 as reported on the New York
Stock Exchange.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(4)</TD>
    <TD>&nbsp;</TD>
    <TD>This Registration Statement on Form S-8 also covers 76,684,874 shares of Common Stock originally
registered pursuant to the Registrant&#146;s Form S-8 Registration Statement No.&nbsp;333-55378 and not sold
thereunder. The Registrant has previously paid a filing fee of $466,436 for such unsold shares.</TD>
</TR>

</TABLE>



<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>TABLE OF CONTENTS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">PART I &#151; INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">PART II &#151; INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>STATEMENT UNDER GENERAL INSTRUCTION E OF FORM S-8;<BR>
REGISTRATION OF ADDITIONAL SECURITIES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to General Instruction E of Form S-8, this Registration Statement is filed in order
to register an additional 12,179,333 shares of Common Stock, par value $0.01 per share (the &#147;Common
Stock&#148;) of BearingPoint, Inc. (the &#147;Company&#148;) reserved for issuance under the BearingPoint, Inc.
2000 Long-Term Incentive Plan (Amended and
Restated Effective as of February&nbsp;2, 2007) (the &#147;Plan&#148;). Pursuant to General Instruction
E, the content of the Company&#146;s Registration Statement on Form S-8, File No.&nbsp;333-55378 (the &#147;Prior
Registration Statement&#148;) is hereby incorporated by reference into this Registration Statement.
Upon the effectiveness of this Registration Statement, a total of 92,179,333 shares of Common Stock
issuable under the Plan will be registered, consisting of 80,000,000 shares of Common Stock
registered under the Prior Registration Statement plus 12,179,333 additional shares of Common Stock
being registered hereby. Of the 80,000,000 shares of Common Stock registered under the Prior
Registration Statement, 3,315,126 shares of Common Stock have to date been issued and sold
thereunder and 76,684,874 shares remain available for issuance and sale. Accordingly, upon the
effectiveness of this Registration Statement, a total of 88,864,207 registered shares of Common
Stock remain available for issuance and sale under the Plan.
</DIV>

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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;1. </B><B><I>Plan Information.*</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Item&nbsp;2. </B><B><I>Registrant Information and Employee Plan Annual Information.*</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>*</B>&nbsp;The document(s) containing the information concerning the Plan required by Item&nbsp;1 of Form
S-8 and the statement of availability of registrant information and any other information required
by Item&nbsp;2 of Form S-8 will be sent or given to participants as specified by Rule&nbsp;428 under the
Securities Act of 1933, as amended (the &#147;Securities Act&#148;). In accordance with Rule&nbsp;428 and the
requirements of Part&nbsp;I of Form S-8, such documents are not being filed with the Securities and
Exchange Commission (the &#147;Commission&#148;) either as part of this Registration Statement or as
prospectuses or prospectus supplements pursuant to Rule&nbsp;424 under the Securities Act. The Company
will maintain a file of such documents in accordance with the provisions of Rule&nbsp;428. Upon
request, the Company will furnish to the Commission or its staff a copy of any or all of the
documents included in such file.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. </B><B><I>Incorporation of Certain Documents by Reference.</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by the Company with the Commission pursuant to the Securities
Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), are incorporated herein by reference:
</DIV>

<DIV style="margin-top: 6pt">
<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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Company&#146;s Common Stock, par value $0.01 per share, contained
in the Company&#146;s Registration Statement on Form 8-A/A filed on October&nbsp;22, 2007;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2006;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Quarterly Reports on Form 10-Q for the quarters ended March&nbsp;31, 2007
and June&nbsp;30, 2007;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Proxy Statement on Schedule&nbsp;14A filed on September&nbsp;28, 2007; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Current Reports on Form 8-K filed on January&nbsp;12, 2007, February&nbsp;8,
2007, February&nbsp;9, 2007, February&nbsp;13, 2007, March&nbsp;2, 2007, March&nbsp;16, 2007, April&nbsp;2,
2007, April&nbsp;13, 2007, May&nbsp;16, 2007, May&nbsp;18, 2007, June&nbsp;1, 2007, June&nbsp;28, 2007,
August&nbsp;8, 2007, and September&nbsp;17, 2007.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed (but not furnished) by the Company with the Commission pursuant to
Sections&nbsp;13(a), 13(c), 14 and 15(d) of 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 hereby have been sold, or which deregisters all
securities then remaining unsold, shall be deemed to be incorporated in this Registration Statement
by reference and to be a part hereof from the date of filing of such documents.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in this Registration Statement, in an amendment hereto or in a
document 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
subsequently filed supplement to this Registration Statement or in any document that also is
incorporated by reference herein modifies or supersedes such statement. Any statement so modified
or superseded shall not be deemed, except as so modified or superseded, to constitute a part of
this Registration Statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. </B><B><I>Description of Securities.</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. </B><B><I>Interests of Named Experts and Counsel.</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. </B><B><I>Indemnification of Officers and Directors.</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the Delaware General Corporation Law (the DGCL&#148;), <I>inter alia</I>, empowers a
Delaware corporation to indemnify any person who was or is a party or is threatened to be made a
party to any threatened, pending or completed action, suit or proceeding (other than an action by
or in the right of the corporation) by reason of the fact that such person is or was a director,
officer, employee or agent of another corporation or other enterprise, against expenses (including
attorneys&#146; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred
by him in connection with such action, suit or proceeding if he acted in good faith and in a manner
he reasonably believed to be in or not opposed to the best interests of the corporation, and, with
respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was
unlawful. Similar indemnity is authorized for such persons against expenses (including attorneys&#146;
fees) actually and reasonably incurred in connection with the defense or settlement of any such
threatened, pending or completed action or suit if such person acted in good faith and in a manner
he reasonably believed to be in or not opposed to the best interests of the corporation, and
provided further that (unless a court of competent jurisdiction otherwise provides) such person
shall not have been adjudged liable to the corporation. Any such indemnification may be made only
as authorized in each specific case upon a determination by the shareholders or disinterested
directors or by independent legal counsel in a written opinion that indemnification is proper
because the indemnitee has met the applicable standard of conduct.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;Nine of the Company&#146;s Certificate of Incorporation generally provides that the Company
shall indemnify its officers and directors to the fullest extent permitted by Delaware law.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the DGCL further authorizes a corporation to purchase and maintain insurance on
behalf of any person who is or was a director, officer, employee or agent of the corporation, or is
or was serving at the request of the corporation as a director, officer, employee or agent of
another corporation or enterprise, against any liability asserted against him and incurred by him
in any such capacity, or arising out of his status as such, whether or not the corporation would
otherwise have the power to indemnify him under Section&nbsp;145.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company maintains insurance policies under which its directors and officers are
insured, within the limits and subject to the limitations of such policies, against certain
expenses in connection with the defense of, and certain liabilities which might be imposed as a
result of, actions, suits or proceedings to which they are parties by reason of being or having
been such directors or officers.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by Section&nbsp;102(b)(7) of the DGCL, Article&nbsp;Eight of the Company&#146;s Certificate of
Incorporation provides that no director shall be personally liable to the Company or any of its
stockholders for monetary damages for breach of fiduciary duty as a director, except for liability
(i)&nbsp;for any breach of the director&#146;s duty of loyalty to the
Company or its stockholders, (ii)&nbsp;for acts or omissions not in
good faith or
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->-2-<!-- /Folio -->
</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"> which
involve intentional misconduct or a knowing violation of law, (iii)&nbsp;pursuant to section 174
of the DGCL, or (iv)&nbsp;for any transaction from which the director derived an improper personal
benefit. Any repeal or modification of such Article&nbsp;Eight shall not adversely affect any right or
protection of a director of the Company for or with respect to any acts or omissions of such
director occurring prior to such repeal or modification.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. </B><B><I>Exemption from Registration Claimed.</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. </B><B><I>Exhibits.</I></B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="90%">&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">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Certificate of Incorporation of the Company (incorporated herein by
reference to Exhibit&nbsp;3.1 of the Company&#146;s Form&nbsp;10-Q for the quarter ended March&nbsp;31, 2001)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Bylaws of the Company (incorporated herein by reference to Exhibit&nbsp;3.1 of
the Company&#146;s Form&nbsp;8-K filed with the SEC on August&nbsp;8, 2007)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rights Agreement, dated as of
October&nbsp;2, 2001, between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company,
N.A.) (incorporated herein by reference to Exhibit&nbsp;1.1 of the Company&#146;s Registration Statement
on Form&nbsp;8-A dated October&nbsp;3, 2001)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Certificate of Designation of Series&nbsp;A Junior Participating Preferred Stock (incorporated
herein by reference to Exhibit&nbsp;1.2 of the Company&#146;s Registration Statement on Form&nbsp;8-A dated
October&nbsp;3, 2001)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">First Amendment to the Rights Agreement between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company, N.A.)
(incorporated herein by reference to Exhibit&nbsp;99.1 of the Company&#146;s Form&nbsp;8-K filed on September
6, 2002)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.6
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Second Amendment to the Rights Agreement between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company, N.A.)
(incorporated herein by reference to Exhibit&nbsp;4.4 to the Company&#146;s Form 10-Q for the quarter ended June 30, 2007)</TD>
</TR>

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

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.7
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">BearingPoint, Inc. 2000 Long-Term
Incentive Plan (Amended and Restated Effective as of
February&nbsp;2, 2007) (incorporated herein by
reference to Exhibit&nbsp;10.24 of the Company&#146;s Form&nbsp;10-K for the year ended December&nbsp;31, 2006)</TD>
</TR>

<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Legal Opinion of Laurent C. Lutz, Esq., relating to the legality of the shares being registered*</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Laurent C. Lutz, Esq. (included in Exhibit&nbsp;5.1 above)*</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP*</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>

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


<DIV style="margin-top: 3pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="1%"></TD>
    <TD width="1%"></TD>
    <TD width="98"></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>Filed herewith</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->-3-<!-- /Folio -->
</DIV>

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




<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Item&nbsp;9. </B><B><I>Undertakings.</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The Company hereby undertakes:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&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 a 20% change in the maximum
aggregate offering price set forth in the &#147;Calculation of Registration Fee&#148;
table in the effective Registration Statement; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&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;
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>provided, however, that </I>paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information
required to be included in a post-effective amendment by those paragraphs is contained in periodic
reports filed with or furnished to the Commission by the Company pursuant to Section&nbsp;13 or Section
15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities
Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of
the securities being registered hereby which remain unsold at the termination
of the offering.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The Company hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the Company&#146;s annual report pursuant to Section 13(a) or Section
15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual
report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in 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.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers and controlling persons of the Company pursuant to the foregoing
provisions, or otherwise, the Company has been advised that in the opinion of the Commission such
indemnification is against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities (other than
the payment by the Company of expenses incurred or paid by a director, officer or controlling
person of the Company in the successful defense of any action, suit or proceeding) is asserted by
such
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->-4-<!-- /Folio -->
</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">director, officer or controlling person in connection with the securities being registered, the
Company 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.
</DIV>

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

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

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, the Company 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 McLean, State of Virginia as of the 22nd day of October, 2007.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">BEARINGPOINT, INC. <BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Harry L. You
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="2" valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Harry L. You                                                                    &nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="2" valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, this Registration Statement has been
signed as of October&nbsp;22, 2007 by the following persons in the capacities indicated.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="36%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="64%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><u><B>Signature</B></u></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><u><B>Title</B></u></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Harry L. You
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
<B>Harry L. You</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director and Chief Executive Officer (principal executive officer)</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Judy A. Ethell
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
<B>Judy A. Ethell</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Financial Officer (principal financial and accounting officer)</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Roderick C. McGeary
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV><B>Roderick C. McGeary</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chairman of the Board of Directors</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Douglas C. Allred
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV><B>Douglas C. Allred</B></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/ Betsy J. Bernard
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV><B>Betsy J. Bernard</B></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/ Spencer C. Fleischer
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV><B>Spencer C. Fleischer</B></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/ Jill S. Kanin-Lovers
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV><B>Jill S. Kanin-Lovers</B></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/ Wolfgang Kemna
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV><B>Wolfgang Kemna</B></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/ Albert L. Lord
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV><B>Albert L. Lord</B></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/ J. Terry Strange
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV><B>J. Terry Strange</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INDEX OF EXHIBITS</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="90%">&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">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Certificate of Incorporation of the Company (incorporated herein by
reference to Exhibit&nbsp;3.1 of the Company&#146;s Form&nbsp;10-Q for the quarter ended March&nbsp;31, 2001)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Bylaws of the Company (incorporated herein by reference to Exhibit
3.1 of the Company&#146;s Form&nbsp;8-K filed with the SEC on August&nbsp;8, 2007)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rights Agreement, dated as of
October&nbsp;2, 2001, between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company,
N.A.) (incorporated herein by reference to Exhibit&nbsp;1.1 of the Company&#146;s Registration Statement
on Form&nbsp;8-A dated October&nbsp;3, 2001)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Certificate of Designation of Series&nbsp;A Junior Participating Preferred Stock (incorporated
herein by reference to Exhibit&nbsp;1.2 of the Company&#146;s Registration Statement on Form&nbsp;8-A dated
October&nbsp;3, 2001)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">First Amendment to the Rights Agreement between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company, N.A.)
(incorporated herein by reference to Exhibit&nbsp;99.1 of the Company&#146;s Form&nbsp;8-K filed on September
6, 2002)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.6
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Second Amendment to the Rights Agreement between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company, N.A.)
(incorporated herein by reference to Exhibit&nbsp;4.4 to the Company&#146;s Form 10-Q for the quarter ended June 30, 2007)</TD>
</TR>

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

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.7
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">BearingPoint, Inc. 2000 Long-Term
Incentive Plan (Amended and Restated Effective February&nbsp;2,
2007) (incorporated herein by
reference to Exhibit&nbsp;10.24 of the Company&#146;s Form&nbsp;10-K for the year ended December&nbsp;31, 2006)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Laurent C. Lutz, Esq., relating to the legality of the shares being registered*</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Laurent C. Lutz (included in Exhibit&nbsp;5.1 above)*</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP*</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>

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    <TD width="1%"></TD>
    <TD width="98"></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>Filed herewith</TD>
</TR>

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sv8
As
filed with the Securities and Exchange Commission on October 22, 2007
Registration No. 333-_____
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
BEARINGPOINT, INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
22-3680505
(State or Other Jurisdiction
(I.R.S. Employer
of Incorporation or Organization)
Identification No.)
1676 International Drive
McLean, Virginia 22102
(Address of Principal Executive Offices with Zip Code)
BEARINGPOINT, INC.
2000 LONG-TERM INCENTIVE PLAN
(Amended and Restated Effective as of February 2, 2007)
(Full Title of Plan)
Laurent C. Lutz, Esq.
General Counsel and Secretary
8725 West Higgins Road
10
th
Floor
Chicago, IL 60631
(773) 867-6200
(Name, Address and Telephone Number, including Area Code,
of Agent For Service)
CALCULATION OF REGISTRATION FEE
Title of
Proposed Maximum
Proposed Maximum
Securities to Be
Amount to Be
Offering Price
Aggregate
Amount of
Registered
Registered
Per Share (3)
Offering Price (3)
Registration Fee (4)
Common Stock, par value $0.01 per share
12,179,333 shares (1)(2)
$4.59
$55,903,138
$1,716
(1)
The number of shares being registered pursuant to this Registration Statements on Form S-8 represents
an additional 12,179,333 shares of the Registrant's Common Stock, par value $0.01 per share (the
"Common Stock"), which may be issued pursuant to the BearingPoint, Inc. 2000
Long-Term Incentive Plan (Amended and Restated Effective as of
February 2, 2007). Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the
"Securities Act"), this Registration Statement also covers any additional securities that may be
offered or issued to prevent dilution resulting from stock splits, stock dividends or similar
transactions in accordance with the terms of the plan.
(2)
Includes associated rights to purchase the Registrant's Series A junior participating preferred stock.
(3)
Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and
457(h) under the Securities Act. The price per share is estimated to
be $4.59 based on the average
of the high and low sales prices for the Common Stock on
October 19, 2007 as reported on the New York
Stock Exchange.
(4)
This Registration Statement on Form S-8 also covers 76,684,874 shares of Common Stock originally
registered pursuant to the Registrant's Form S-8 Registration Statement No. 333-55378 and not sold
thereunder. The Registrant has previously paid a filing fee of $466,436 for such unsold shares.
TABLE OF CONTENTS
PART I — INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
PART II — INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
STATEMENT UNDER GENERAL INSTRUCTION E OF FORM S-8;
REGISTRATION OF ADDITIONAL SECURITIES
Pursuant to General Instruction E of Form S-8, this Registration Statement is filed in order
to register an additional 12,179,333 shares of Common Stock, par value $0.01 per share (the "Common
Stock") of BearingPoint, Inc. (the "Company") reserved for issuance under the BearingPoint, Inc.
2000 Long-Term Incentive Plan (Amended and
Restated Effective as of February 2, 2007) (the "Plan"). Pursuant to General Instruction
E, the content of the Company's Registration Statement on Form S-8, File No. 333-55378 (the "Prior
Registration Statement") is hereby incorporated by reference into this Registration Statement.
Upon the effectiveness of this Registration Statement, a total of 92,179,333 shares of Common Stock
issuable under the Plan will be registered, consisting of 80,000,000 shares of Common Stock
registered under the Prior Registration Statement plus 12,179,333 additional shares of Common Stock
being registered hereby. Of the 80,000,000 shares of Common Stock registered under the Prior
Registration Statement, 3,315,126 shares of Common Stock have to date been issued and sold
thereunder and 76,684,874 shares remain available for issuance and sale. Accordingly, upon the
effectiveness of this Registration Statement, a total of 88,864,207 registered shares of Common
Stock remain available for issuance and sale under the Plan.
i
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.
Plan Information.*
Item 2.
Registrant Information and Employee Plan Annual Information.*
*
The document(s) containing the information concerning the Plan required by Item 1 of Form
S-8 and the statement of availability of registrant information and any other information required
by Item 2 of Form S-8 will be sent or given to participants as specified by Rule 428 under the
Securities Act of 1933, as amended (the "Securities Act"). In accordance with Rule 428 and the
requirements of Part I of Form S-8, such documents are not being filed with the Securities and
Exchange Commission (the "Commission") either as part of this Registration Statement or as
prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. The Company
will maintain a file of such documents in accordance with the provisions of Rule 428. Upon
request, the Company will furnish to the Commission or its staff a copy of any or all of the
documents included in such file.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Certain Documents by Reference.
The following documents filed by the Company with the Commission pursuant to the Securities
Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated herein by reference:
(a)
The description of the Company's Common Stock, par value $0.01 per share, contained
in the Company's Registration Statement on Form 8-A/A filed on October 22, 2007;
(b)
The Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2006;
(c)
The Company's Quarterly Reports on Form 10-Q for the quarters ended March 31, 2007
and June 30, 2007;
(d)
The Company's Proxy Statement on Schedule 14A filed on September 28, 2007; and
(e)
The Company's Current Reports on Form 8-K filed on January 12, 2007, February 8,
2007, February 9, 2007, February 13, 2007, March 2, 2007, March 16, 2007, April 2,
2007, April 13, 2007, May 16, 2007, May 18, 2007, June 1, 2007, June 28, 2007,
August 8, 2007, and September 17, 2007.
All documents filed (but not furnished) by the Company with the Commission pursuant to
Sections 13(a), 13(c), 14 and 15(d) of 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 hereby have been sold, or which deregisters all
securities then remaining unsold, shall be deemed to be incorporated in this Registration Statement
by reference and to be a part hereof from the date of filing of such documents.
-1-
Any statement contained in this Registration Statement, in an amendment hereto or in a
document 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
subsequently filed supplement to this Registration Statement or in any document that also is
incorporated by reference herein modifies or supersedes such statement. Any statement so modified
or superseded shall not be deemed, except as so modified or superseded, to constitute a part of
this Registration Statement.
Item 4.
Description of Securities.
Not applicable.
Item 5.
Interests of Named Experts and Counsel.
Not applicable.
Item 6.
Indemnification of Officers and Directors.
Section 145 of the Delaware General Corporation Law (the DGCL"),
inter alia
, empowers a
Delaware corporation to indemnify any person who was or is a party or is threatened to be made a
party to any threatened, pending or completed action, suit or proceeding (other than an action by
or in the right of the corporation) by reason of the fact that such person is or was a director,
officer, employee or agent of another corporation or other enterprise, against expenses (including
attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred
by him in connection with such action, suit or proceeding if he acted in good faith and in a manner
he reasonably believed to be in or not opposed to the best interests of the corporation, and, with
respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was
unlawful. Similar indemnity is authorized for such persons against expenses (including attorneys'
fees) actually and reasonably incurred in connection with the defense or settlement of any such
threatened, pending or completed action or suit if such person acted in good faith and in a manner
he reasonably believed to be in or not opposed to the best interests of the corporation, and
provided further that (unless a court of competent jurisdiction otherwise provides) such person
shall not have been adjudged liable to the corporation. Any such indemnification may be made only
as authorized in each specific case upon a determination by the shareholders or disinterested
directors or by independent legal counsel in a written opinion that indemnification is proper
because the indemnitee has met the applicable standard of conduct.
Article Nine of the Company's Certificate of Incorporation generally provides that the Company
shall indemnify its officers and directors to the fullest extent permitted by Delaware law.
Section 145 of the DGCL further authorizes a corporation to purchase and maintain insurance on
behalf of any person who is or was a director, officer, employee or agent of the corporation, or is
or was serving at the request of the corporation as a director, officer, employee or agent of
another corporation or enterprise, against any liability asserted against him and incurred by him
in any such capacity, or arising out of his status as such, whether or not the corporation would
otherwise have the power to indemnify him under Section 145.
The Company maintains insurance policies under which its directors and officers are
insured, within the limits and subject to the limitations of such policies, against certain
expenses in connection with the defense of, and certain liabilities which might be imposed as a
result of, actions, suits or proceedings to which they are parties by reason of being or having
been such directors or officers.
As permitted by Section 102(b)(7) of the DGCL, Article Eight of the Company's Certificate of
Incorporation provides that no director shall be personally liable to the Company or any of its
stockholders for monetary damages for breach of fiduciary duty as a director, except for liability
(i) for any breach of the director's duty of loyalty to the
Company or its stockholders, (ii) for acts or omissions not in
good faith or
-2-
which
involve intentional misconduct or a knowing violation of law, (iii) pursuant to section 174
of the DGCL, or (iv) for any transaction from which the director derived an improper personal
benefit. Any repeal or modification of such Article Eight shall not adversely affect any right or
protection of a director of the Company for or with respect to any acts or omissions of such
director occurring prior to such repeal or modification.
Item 7.
Exemption from Registration Claimed.
Not applicable.
Item 8.
Exhibits.
Exhibit
Number
Description
4.1
Amended and Restated Certificate of Incorporation of the Company (incorporated herein by
reference to Exhibit 3.1 of the Company's Form 10-Q for the quarter ended March 31, 2001)
4.2
Amended and Restated Bylaws of the Company (incorporated herein by reference to Exhibit 3.1 of
the Company's Form 8-K filed with the SEC on August 8, 2007)
4.3
Rights Agreement, dated as of
October 2, 2001, between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company,
N.A.) (incorporated herein by reference to Exhibit 1.1 of the Company's Registration Statement
on Form 8-A dated October 3, 2001)
4.4
Certificate of Designation of Series A Junior Participating Preferred Stock (incorporated
herein by reference to Exhibit 1.2 of the Company's Registration Statement on Form 8-A dated
October 3, 2001)
4.5
First Amendment to the Rights Agreement between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company, N.A.)
(incorporated herein by reference to Exhibit 99.1 of the Company's Form 8-K filed on September
6, 2002)
4.6
Second Amendment to the Rights Agreement between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company, N.A.)
(incorporated herein by reference to Exhibit 4.4 to the Company's Form 10-Q for the quarter ended June 30, 2007)
4.7
BearingPoint, Inc. 2000 Long-Term
Incentive Plan (Amended and Restated Effective as of
February 2, 2007) (incorporated herein by
reference to Exhibit 10.24 of the Company's Form 10-K for the year ended December 31, 2006)
5.1
Legal Opinion of Laurent C. Lutz, Esq., relating to the legality of the shares being registered*
23.1
Consent of Laurent C. Lutz, Esq. (included in Exhibit 5.1 above)*
23.2
Consent of PricewaterhouseCoopers LLP*
*
Filed herewith
-3-
Item 9.
Undertakings.
(a) The Company hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii) To reflect in the prospectus any facts or events arising after the
effective date of 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 a 20% 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 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 Company 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, 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 hereby which remain unsold at the termination
of the offering.
(b) The Company hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the Company's annual report pursuant to Section 13(a) or Section
15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual
report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in 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 may be
permitted to directors, officers and controlling persons of the Company pursuant to the foregoing
provisions, or otherwise, the Company has been advised that in the opinion of the Commission such
indemnification is against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities (other than
the payment by the Company of expenses incurred or paid by a director, officer or controlling
person of the Company in the successful defense of any action, suit or proceeding) is asserted by
such
-4-
director, officer or controlling person in connection with the securities being registered, the
Company 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.
-5-
SIGNATURES
Pursuant to the requirements of the Securities Act, the Company 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 McLean, State of Virginia as of the 22nd day of October, 2007.
BEARINGPOINT, INC.
By:
/s/ Harry L. You
Name:
Harry L. You
Title:
Chief Executive Officer
Pursuant to the requirements of the Securities Act, this Registration Statement has been
signed as of October 22, 2007 by the following persons in the capacities indicated.
Signature
Title
/s/ Harry L. You
Harry L. You
Director and Chief Executive Officer (principal executive officer)
/s/ Judy A. Ethell
Judy A. Ethell
Chief Financial Officer (principal financial and accounting officer)
/s/ Roderick C. McGeary
Roderick C. McGeary
Chairman of the Board of Directors
/s/ Douglas C. Allred
Douglas C. Allred
Director
/s/ Betsy J. Bernard
Betsy J. Bernard
Director
/s/ Spencer C. Fleischer
Spencer C. Fleischer
Director
/s/ Jill S. Kanin-Lovers
Jill S. Kanin-Lovers
Director
/s/ Wolfgang Kemna
Wolfgang Kemna
Director
/s/ Albert L. Lord
Albert L. Lord
Director
/s/ J. Terry Strange
J. Terry Strange
Director
INDEX OF EXHIBITS
Exhibit
Number
Description
4.1
Amended and Restated Certificate of Incorporation of the Company (incorporated herein by
reference to Exhibit 3.1 of the Company's Form 10-Q for the quarter ended March 31, 2001)
4.2
Amended and Restated Bylaws of the Company (incorporated herein by reference to Exhibit
3.1 of the Company's Form 8-K filed with the SEC on August 8, 2007)
4.3
Rights Agreement, dated as of
October 2, 2001, between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company,
N.A.) (incorporated herein by reference to Exhibit 1.1 of the Company's Registration Statement
on Form 8-A dated October 3, 2001)
4.4
Certificate of Designation of Series A Junior Participating Preferred Stock (incorporated
herein by reference to Exhibit 1.2 of the Company's Registration Statement on Form 8-A dated
October 3, 2001)
4.5
First Amendment to the Rights Agreement between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company, N.A.)
(incorporated herein by reference to Exhibit 99.1 of the Company's Form 8-K filed on September
6, 2002)
4.6
Second Amendment to the Rights Agreement between the Company and Computershare Trust
Company, N.A. (formerly EquiServe Trust Company, N.A.)
(incorporated herein by reference to Exhibit 4.4 to the Company's Form 10-Q for the quarter ended June 30, 2007)
4.7
BearingPoint, Inc. 2000 Long-Term
Incentive Plan (Amended and Restated Effective February 2,
2007) (incorporated herein by
reference to Exhibit 10.24 of the Company's Form 10-K for the year ended December 31, 2006)
5.1
Opinion of Laurent C. Lutz, Esq., relating to the legality of the shares being registered*
23.1
Consent of Laurent C. Lutz (included in Exhibit 5.1 above)*
23.2
Consent of PricewaterhouseCoopers LLP*
*
Filed herewith
-7-