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<P align="left" style="font-size: 10pt">As filed with the Securities and Exchange Commission on August&nbsp;11, 2004



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



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

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


<P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="25%">


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


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



<P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="25%">


<P align="center" style="font-size: 24pt"><B>VERILINK CORPORATION</B>


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



<P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="25%">


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="95%">
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    <TD width="48%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>DELAWARE</B><BR>
(State or Other Jurisdiction of Incorporation or Organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>94-2857548</B><BR>
(I.R.S. Employer Identification Number)</TD>
</TR>

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<P align="center" style="font-size: 10pt"><B>127 JETPLEX CIRCLE<BR>
MADISON, ALABAMA 35758</B><BR>
(Address of Principal Executive Offices) (Zip Code)



<P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="25%">



<P align="center" style="font-size: 10pt"><B>VERILINK CORPORATION 2004 STOCK INCENTIVE PLAN</B>



<P align="center" style="font-size: 10pt"><B>LARSCOM INCORPORATED STOCK INCENTIVE PLAN<BR>
(as assumed by Verilink Corporation)</B>



<P align="center" style="font-size: 10pt"><B>LARSCOM INCORPORATED STOCK OPTION PLAN FOR NON-EMPLOYEE DIRECTORS<BR>
(as assumed by Verilink Corporation)</B>



<P align="center" style="font-size: 10pt"><B>VINA TECHNOLOGIES, INC. 2000 STOCK INCENTIVE PLAN<BR>
(as assumed by Verilink Corporation)</B>



<P align="center" style="font-size: 10pt"><B>VINA TECHNOLOGIES, INC. 1998 STOCK OPTION PLAN<BR>
(as assumed by Verilink Corporation)</B>



<P align="center" style="font-size: 10pt"><B>VINA TECHNOLOGIES, INC. 1996 STOCK OPTION/STOCK ISSUANCE PLAN<BR>
(as assumed by Verilink Corporation)</B>


<DIV align="center" style="font-size: 10pt">(Full Title of the Plans)</DIV>



<P align="center" style="font-size: 10pt"><B>LEIGH S. BELDEN<BR>
PRESIDENT AND CHIEF EXECUTIVE OFFICER<BR>
127 JETPLEX CIRCLE<BR>
MADISON, ALABAMA 35758<BR>
(256)&nbsp;327-2001</B>



<P align="center" style="font-size: 10pt">(Name, address, including zip code, and telephone number, including area code, of agent for service)



<P align="center" style="font-size: 10pt"><B>Copies of Communications to:</B>



<P align="center" style="font-size: 10pt"><B>Eliot W. Robinson, Esq.<BR>
Powell, Goldstein, Frazer &#038; Murphy LLP<BR>
Sixteenth Floor<BR>
191 Peachtree Street, N.E.<BR>
Atlanta, Georgia 30303<BR>
(404)&nbsp;572-6600</B>



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

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


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>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>Title of Securities</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount To Be</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price</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>To Be Registered</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registered(1)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Per Share(2)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Price(3)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration Fee</B><HR size="1" noshade></TD>
</TR>

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<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Common Stock, par
value $0.01 per
share, issuable
under the Verilink Corporation 2004
Stock Incentive
Plan</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">10,300,000</TD>
    <TD nowrap>(4)</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">3.07</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">31,621,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">4,006</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Common Stock, par
value $0.01 per
share, issuable
under the Larscom
Incorporated Stock
Incentive Plan</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">601,675</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">3.07</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">1,847,142</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">234</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Common Stock, par
value $0.01 per
share, issuable
under the Larscom
Incorporated Stock
Option Plan For
Non-Employee
Directors</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14,320</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">3.07</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">43,962</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">6</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Common Stock, par
value $0.01 per
share, issuable
under the VINA
Technologies, Inc.
2000 Stock
Incentive Plan</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">34,751</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">3.07</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">10,669</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Common Stock, par
value $0.01 per
share, issuable
under the VINA
Technologies, Inc.
1998 Stock Option
Plan</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">15,070</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">3.07</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">46,265</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">6</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Common Stock, par
value $0.01 per
share, issuable
under the VINA
Technologies, Inc.
1996 Stock
Option/Stock
Issuance Plan</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3,472</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">3.07</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">10,659</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #eeeeee">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,969,288</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">3.07</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">33,579,697</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">4,254</TD>
    <TD>&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="4" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

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</TABLE>
</DIV>




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

<TR valign="top">
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">This registration statement shall also cover any additional shares of
common stock which become issuable under the Verilink Corporation 2004 Stock
Incentive Plan, Larscom Incorporated Stock Incentive Plan, Larscom Incorporated
Stock Option Plan For Non-Employee Directors, VINA Technologies, Inc. 2000
Stock Incentive Plan, VINA Technologies, Inc. 1998 Stock Option Plan and VINA
Technologies, Inc. 1996 Stock Option/Stock Issuance Plan, by reason of any
stock dividend, stock split, recapitalization or other similar transaction
effected without the receipt of consideration which results in an increase in
the number of outstanding shares of the Registrant&#146;s Common Stock.</TD>
</TR>

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

<TR valign="top">
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Estimated solely for the purpose of calculating the registration fee
pursuant to Rule 457(c) using the average of the high ($3.29) and low ($2.85)
sale prices for the Registrant&#146;s common stock, par value $.01, per share,
reported by the Nasdaq National Market on August&nbsp;4, 2004.</TD>
</TR>

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

<TR valign="top">
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">The aggregate offering price is calculated solely for the purpose of
determining the registration fee pursuant to Rule&nbsp;457(h)(1) under the
Securities Act of 1933, as amended.</TD>
</TR>

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

<TR valign="top">
    <TD width="1%" nowrap align="right">(4)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">The maximum number of shares that may be reserved for issuance under the
Verilink Corporation 2004 Stock Incentive Plan over its 10-year term, pursuant
to annual increases in the number of shares reserved for issuance under such
plan. The number of shares reserved for issuance is initially 1,300,000 and
will automatically increase on an annual basis by the lesser of (a)&nbsp;1,000,000
or (b)&nbsp;1,800,000 minus the maximum number of shares available for issuance
under such plan immediately prior to the calculation of the annual adjustment.</TD>
</TR>

</TABLE>


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

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





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



<P align="center" style="font-size: 10pt"><B>INFORMATION REQUIRED IN THE<BR>
SECTION 10(a) PROSPECTUS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The document(s) containing information specified by Part&nbsp;I of this Form
S-8 Registration Statement (the &#147;Registration Statement&#148;) have been or will be
sent or given to participants in the plans listed on the cover of the
Registration Statement (the &#147;Plans&#148;) as specified in Rule&nbsp;428(b)(1) promulgated
by the Securities and Exchange Commission under the Securities Act of 1933, as
amended (the &#147;Securities Act&#148;).


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



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



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



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


<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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Annual Report on Form 10-K for the fiscal year ended June&nbsp;27,
2003 filed on September&nbsp;24, 2003, as amended by Form 10-K/A filed on
April&nbsp;22, 2004 (Commission File No.&nbsp;000-28562).</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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Quarterly Report on Form 10-Q for the quarter ended April&nbsp;2,
2004 filed on May&nbsp;17, 2004 (Commission File No.&nbsp;000-28562).</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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Quarterly Report on Form 10-Q for the quarter ended January&nbsp;2,
2004 filed on February&nbsp;17, 2004, as amended by Form 10-Q/A filed on
April&nbsp;22, 2004 (Commission File No.&nbsp;000-28562).</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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Quarterly Report on Form 10-Q for the quarter ended October&nbsp;3,
2003 filed on November&nbsp;17, 2003, as amended by Form 10-Q/A filed on
April&nbsp;22, 2004 (Commission File No.&nbsp;000-28562).</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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Current Report on Form 8-K filed on August&nbsp;11, 2004.</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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Current Report on Form 8-K filed on July&nbsp;28, 2004.*</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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Current Report on Form 8-K filed on April&nbsp;30, 2004.</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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Current Report on Form 8-K filed on April&nbsp;28, 2004.*</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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Current Report on Form 8-K filed on February&nbsp;20, 2004, as
amended by Form 8-K/A filed on April&nbsp;20, 2004 and June&nbsp;9, 2004.</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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Registrant&#146;s Common Stock which is
contained in its Registration Statement on Form 8-A dated June&nbsp;7,
1996, filed under the Exchange Act, including any amendment or report
filed for the purpose of updating such description; and
</TD>
</TR>
</TABLE>
<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<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>
<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="1%" nowrap align="right">&#149;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Registrant&#146;s Preferred Share Purchase
Rights which is contained in its Registration Statement on Form 8-A
dated December&nbsp;6, 2001, filed under the Exchange Act, including any
amendment or report filed for the purpose of updating such
description.</TD>
</TR>

</TABLE>


<P>
<HR size="1" width="18%" align="left" noshade>

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

<TR valign="top">
    <TD width="1%" nowrap align="right">*</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">This report contains information furnished to the SEC under Item&nbsp;12 of
Form 8-K which, pursuant to General Instruction B(6) of Form 8-K, is not deemed
to be &#147;filed&#148; for purposes of Section&nbsp;18 of the Exchange Act and we are not
subject to the liabilities imposed by that section. We are not incorporating
and will not incorporate by reference into this prospectus past or future
information or reports furnished or that will be furnished under Items 9 and/or
12 of Form 8-K.</TD>
</TR>

</TABLE>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c),
14 or 15(d) of the Exchange Act subsequent to the date hereof and prior to the
date upon which this offering is terminated shall be deemed to be incorporated
by reference herein and to be part hereof from the date any such document is
filed.


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



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


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



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


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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Delaware law provides that a corporation may eliminate or limit the
personal liability of a director to the corporation or its stockholders for
monetary damages for breach of fiduciary duty as a director, subject to certain
exceptions. The effect of this provision is to eliminate the personal liability
of directors to the company or its stockholders for monetary damages for
actions involving a breach of their fiduciary duty of care, including any
actions involving gross negligence.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Delaware law also provides, in general, that a corporation has the power
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,
whether civil, criminal, administrative or investigative (other than an action
by or in the right of the corporation), because the person is or was a director
or officer of the corporation. Such indemnity may be against expenses
(including attorneys&#146; fees), judgments, fines and amounts paid in settlement
actually and reasonably incurred by the person in connection with such action,
suit or proceeding, if the person acted in good faith and in a manner the
person reasonably believed to be in or not opposed to the best interests of the
corporation and if, with respect to any criminal action or proceeding, the
person did not have reasonable cause to believe the person&#146;s conduct was
unlawful.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Delaware law further provides, in general, that a corporation has the
power 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 or suit by or in the
right of the corporation to procure a judgment in its favor because the person
is or was a director or officer of the corporation, against any expenses
(including attorneys&#146; fees) actually and reasonably incurred by the person in
connection with the defense or settlement of such action or suit if the person
acted in good faith and in a manner the person reasonably believed to be in or
not opposed to the best interests of the corporation.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Additionally, under Delaware law, a corporation generally has the power to
purchase and maintain insurance on behalf of any person who is or was a
director or officer of the corporation against


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

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


<P align="left" style="font-size: 10pt">any liability asserted against
the person in any such capacity, or arising out of the person&#146;s status as such,
whether or not the corporation would have the power to indemnify the person
against such liability under the provisions of the law.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Verilink&#146;s certificate of incorporation eliminates to the fullest extent
permissible under Delaware law the liability of directors to Verilink and its
stockholders for monetary damages for breach of fiduciary duty as a director.
This provision does not eliminate liability: (a)&nbsp;for any breach of a director&#146;s
duty of loyalty to Verilink or its stockholders; (b)&nbsp;for acts or omissions not
in good faith or which involve intentional misconduct or a knowing violation of
the law; (c)&nbsp;in connection with payment of any illegal dividend or illegal
stock repurchase; or (d)&nbsp;for any transaction from which the director derives an
improper personal benefit. In addition, these provisions do not apply to
equitable remedies such as injunctive relief.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Verilink&#146;s bylaws provide that indemnification of directors and officers
must be provided to the fullest extent permitted under Delaware law and
Verilink&#146;s certificate of incorporation.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The above discussion of Delaware law and of Verilink certificate of
incorporation is not intended to be exhaustive and is qualified in its entirety
by such statutes and Verilink&#146;s certificate of incorporation, as amended and
restated.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Verilink has obtained insurance policies insuring its directors and
officers against some liabilities they may incur in their capacity as directors
and officers.


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



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


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


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit 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 Powell, Goldstein, Frazer &#038; Murphy LLP.</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">Verilink Corporation 2004 Stock Incentive Plan (incorporated by reference
to Annex E of the Joint Proxy Statement/Prospectus, dated June&nbsp;24, 2004,
forming a part of the Verilink Corporation Registration Statement on Form
S-4 (File No.&nbsp;333-116472)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Larscom Incorporated Stock Incentive Plan (incorporated by reference to
Appendix&nbsp;A to the Larscom Incorporated Registration Statement on Form&nbsp;S-4
(SEC File No.&nbsp;333-104554)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Larscom Incorporated Stock Option Plan for Non-Employee Directors
(incorporated by reference to Exhibit&nbsp;10.1 to the Larscom Incorporated
Registration Statement on Form&nbsp;S-1 (SEC File No.&nbsp;333-14001)), as amended
by the Certificate of Amendment thereto (incorporated by reference to
Exhibit&nbsp;10.1.1 to the Larscom Incorporated Annual Report on Form&nbsp;10-K for
the fiscal year ended December&nbsp;31, 2001).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">VINA Technologies, Inc. 2000 Stock Incentive Plan (incorporated by
reference to Exhibit&nbsp;10.1.4 of the VINA Technologies, Inc. Registration
Statement on Form&nbsp;S-1 (SEC File No.&nbsp;333-36398)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">VINA Technologies, Inc. 1998 Stock Option Plan (incorporated by reference
to Exhibit&nbsp;10.1.2 of the VINA Technologies, Inc. Registration Statement
on Form&nbsp;S-1 (SEC File No.&nbsp;333-36398)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.6
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">VINA Technologies, Inc. 1996 Stock Option/Stock Issuance Plan
(incorporated by reference to Exhibit&nbsp;10.1 of the VINA Technologies, Inc.
Registration Statement on Form&nbsp;S-1 (SEC File No.&nbsp;333-36398)).</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 Powell, Goldstein, Frazer &#038; Murphy LLP (included in Exhibit&nbsp;5).</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">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (see signature page to this Registration Statement).</TD>
</TR>

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



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

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

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



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


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


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


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;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;


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;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 the Registration Statement.


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


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


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


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned Registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act, each filing of the
Registrant&#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.


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


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

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<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>SIGNATURES</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Madison, State of Alabama, on this the 11th day of
August&nbsp;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>VERILINK CORPORATION</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/ Leigh S. Belden
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">Leigh S. Belden&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">President and Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

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




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


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, this Registration
Statement has been signed below on August&nbsp;11, 2004 by the following persons in
the capacities 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="36%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="37%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="17%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">/s/ Leigh S. Belden<BR>
<HR size="1" noshade>
Leigh S. Belden</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
President, Chief Executive<BR>
Officer and Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 11, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ C. W. Smith<BR>
<HR size="1" noshade>
C. W. Smith</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Vice President and Chief<BR>
Financial Officer
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 11, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Howard Oringer<BR>
<HR size="1" noshade>
Howard Oringer</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chairman of the Board
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 11, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Steven C. Taylor<BR>
<HR size="1" noshade>
Steven C. Taylor</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 11, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ John E. Major<BR>
<HR size="1" noshade>
John E. Major</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 11, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ John A. McGuire<BR>
<HR size="1" noshade>
John A. McGuire</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 11, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Desmond P. Wilson III<BR>
<HR size="1" noshade>
Desmond P. Wilson III</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">August 11, 2004</TD>
</TR>

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



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

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<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="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit 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 Powell, Goldstein, Frazer &#038; Murphy LLP.</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">Verilink Corporation 2004 Stock Incentive Plan (incorporated by reference
to Annex E of the Joint Proxy Statement/Prospectus, dated June&nbsp;24, 2004,
forming a part of the Verilink Corporation Registration Statement on Form
S-4 (File No.&nbsp;333-116472)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Larscom Incorporated Stock Incentive Plan (incorporated by reference to
Appendix&nbsp;A to the Larscom Incorporated Registration Statement on Form&nbsp;S-4
(SEC File No.&nbsp;333-104554)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Larscom Incorporated Stock Option Plan for Non-Employee Directors
(incorporated by reference to Exhibit&nbsp;10.1 to the Larscom Incorporated
Registration Statement on Form&nbsp;S-1 (SEC File No.&nbsp;333-14001)), as amended
by the Certificate of Amendment thereto (incorporated by reference to
Exhibit&nbsp;10.1.1 to the Larscom Incorporated Annual Report on Form&nbsp;10-K for
the fiscal year ended December&nbsp;31, 2001).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">VINA Technologies, Inc. 2000 Stock Incentive Plan (incorporated by
reference to Exhibit&nbsp;10.1.4 of the VINA Technologies, Inc. Registration
Statement on Form&nbsp;S-1 (SEC File No.&nbsp;333-36398)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">VINA Technologies, Inc. 1998 Stock Option Plan (incorporated by reference
to Exhibit&nbsp;10.1.2 of the VINA Technologies, Inc. Registration Statement
on Form&nbsp;S-1 (SEC File No.&nbsp;333-36398)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.6
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">VINA Technologies, Inc. 1996 Stock Option/Stock Issuance Plan
(incorporated by reference to Exhibit&nbsp;10.1 of the VINA Technologies, Inc.
Registration Statement on Form&nbsp;S-1 (SEC File No.&nbsp;333-36398)).</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 Powell, Goldstein, Frazer &#038; Murphy LLP (included in Exhibit&nbsp;5).</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">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (see signature page to this Registration Statement).</TD>
</TR>

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</DIV>



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{"company-data": {"conformed-name": "VERILINK CORP", "cik": "0000774937", "assigned-sic": "3661", "irs-number": "942857548", "state-of-incorporation": "DE", "fiscal-year-end": "0627"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-118130", "film-number": "04967563"}, "business-address": {"street1": "127 JETPLEX CIR", "city": "MADISON", "state": "AL", "zip": "35758-8989", "phone": "256-327-2001"}, "mail-address": {"street1": "127 JETPLEX CIR", "city": "MADISON", "state": "AL", "zip": "35758-8989"}}
sv8
As filed with the Securities and Exchange Commission on August 11, 2004
Registration No. 333-_______
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
VERILINK CORPORATION
(Exact Name of Registrant as Specified in Its Charter)
DELAWARE
(State or Other Jurisdiction of Incorporation or Organization)
94-2857548
(I.R.S. Employer Identification Number)
127 JETPLEX CIRCLE
MADISON, ALABAMA 35758
(Address of Principal Executive Offices) (Zip Code)
VERILINK CORPORATION 2004 STOCK INCENTIVE PLAN
LARSCOM INCORPORATED STOCK INCENTIVE PLAN
(as assumed by Verilink Corporation)
LARSCOM INCORPORATED STOCK OPTION PLAN FOR NON-EMPLOYEE DIRECTORS
(as assumed by Verilink Corporation)
VINA TECHNOLOGIES, INC. 2000 STOCK INCENTIVE PLAN
(as assumed by Verilink Corporation)
VINA TECHNOLOGIES, INC. 1998 STOCK OPTION PLAN
(as assumed by Verilink Corporation)
VINA TECHNOLOGIES, INC. 1996 STOCK OPTION/STOCK ISSUANCE PLAN
(as assumed by Verilink Corporation)
(Full Title of the Plans)
LEIGH S. BELDEN
PRESIDENT AND CHIEF EXECUTIVE OFFICER
127 JETPLEX CIRCLE
MADISON, ALABAMA 35758
(256) 327-2001
(Name, address, including zip code, and telephone number, including area code, of agent for service)
Copies of Communications to:
Eliot W. Robinson, Esq.
Powell, Goldstein, Frazer & Murphy LLP
Sixteenth Floor
191 Peachtree Street, N.E.
Atlanta, Georgia 30303
(404) 572-6600
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Proposed Maximum
Title of Securities
Amount To Be
Offering Price
Aggregate Offering
Amount of
To Be Registered
Registered(1)
Per Share(2)
Price(3)
Registration Fee
Common Stock, par
value $0.01 per
share, issuable
under the Verilink Corporation 2004
Stock Incentive
Plan
10,300,000
(4)
$
3.07
$
31,621,000
$
4,006
Common Stock, par
value $0.01 per
share, issuable
under the Larscom
Incorporated Stock
Incentive Plan
601,675
$
3.07
$
1,847,142
$
234
Common Stock, par
value $0.01 per
share, issuable
under the Larscom
Incorporated Stock
Option Plan For
Non-Employee
Directors
14,320
$
3.07
$
43,962
$
6
Common Stock, par
value $0.01 per
share, issuable
under the VINA
Technologies, Inc.
2000 Stock
Incentive Plan
34,751
$
3.07
$
10,669
$
1
Common Stock, par
value $0.01 per
share, issuable
under the VINA
Technologies, Inc.
1998 Stock Option
Plan
15,070
$
3.07
$
46,265
$
6
Common Stock, par
value $0.01 per
share, issuable
under the VINA
Technologies, Inc.
1996 Stock
Option/Stock
Issuance Plan
3,472
$
3.07
$
10,659
$
1
Total
10,969,288
$
3.07
$
33,579,697
$
4,254
(1)
This registration statement shall also cover any additional shares of
common stock which become issuable under the Verilink Corporation 2004 Stock
Incentive Plan, Larscom Incorporated Stock Incentive Plan, Larscom Incorporated
Stock Option Plan For Non-Employee Directors, VINA Technologies, Inc. 2000
Stock Incentive Plan, VINA Technologies, Inc. 1998 Stock Option Plan and VINA
Technologies, Inc. 1996 Stock Option/Stock Issuance Plan, by reason of any
stock dividend, stock split, recapitalization or other similar transaction
effected without the receipt of consideration which results in an increase in
the number of outstanding shares of the Registrant's Common Stock.
(2)
Estimated solely for the purpose of calculating the registration fee
pursuant to Rule 457(c) using the average of the high ($3.29) and low ($2.85)
sale prices for the Registrant's common stock, par value $.01, per share,
reported by the Nasdaq National Market on August 4, 2004.
(3)
The aggregate offering price is calculated solely for the purpose of
determining the registration fee pursuant to Rule 457(h)(1) under the
Securities Act of 1933, as amended.
(4)
The maximum number of shares that may be reserved for issuance under the
Verilink Corporation 2004 Stock Incentive Plan over its 10-year term, pursuant
to annual increases in the number of shares reserved for issuance under such
plan. The number of shares reserved for issuance is initially 1,300,000 and
will automatically increase on an annual basis by the lesser of (a) 1,000,000
or (b) 1,800,000 minus the maximum number of shares available for issuance
under such plan immediately prior to the calculation of the annual adjustment.
PART I
INFORMATION REQUIRED IN THE
SECTION 10(a) PROSPECTUS
The document(s) containing information specified by Part I of this Form
S-8 Registration Statement (the "Registration Statement") have been or will be
sent or given to participants in the plans listed on the cover of the
Registration Statement (the "Plans") as specified in Rule 428(b)(1) promulgated
by the Securities and Exchange Commission under the Securities Act of 1933, as
amended (the "Securities Act").
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Certain Documents by Reference.
The following documents previously filed by the Registrant with the
Securities and Exchange Commission (the "Commission") pursuant to the
Securities Exchange Act of 1934, as amended (the "Exchange Act"), are
incorporated herein by reference:
•
Annual Report on Form 10-K for the fiscal year ended June 27,
2003 filed on September 24, 2003, as amended by Form 10-K/A filed on
April 22, 2004 (Commission File No. 000-28562).
•
Quarterly Report on Form 10-Q for the quarter ended April 2,
2004 filed on May 17, 2004 (Commission File No. 000-28562).
•
Quarterly Report on Form 10-Q for the quarter ended January 2,
2004 filed on February 17, 2004, as amended by Form 10-Q/A filed on
April 22, 2004 (Commission File No. 000-28562).
•
Quarterly Report on Form 10-Q for the quarter ended October 3,
2003 filed on November 17, 2003, as amended by Form 10-Q/A filed on
April 22, 2004 (Commission File No. 000-28562).
•
Current Report on Form 8-K filed on August 11, 2004.
•
Current Report on Form 8-K filed on July 28, 2004.*
•
Current Report on Form 8-K filed on April 30, 2004.
•
Current Report on Form 8-K filed on April 28, 2004.*
•
Current Report on Form 8-K filed on February 20, 2004, as
amended by Form 8-K/A filed on April 20, 2004 and June 9, 2004.
•
The description of the Registrant's Common Stock which is
contained in its Registration Statement on Form 8-A dated June 7,
1996, filed under the Exchange Act, including any amendment or report
filed for the purpose of updating such description; and
•
The description of the Registrant's Preferred Share Purchase
Rights which is contained in its Registration Statement on Form 8-A
dated December 6, 2001, filed under the Exchange Act, including any
amendment or report filed for the purpose of updating such
description.
*
This report contains information furnished to the SEC under Item 12 of
Form 8-K which, pursuant to General Instruction B(6) of Form 8-K, is not deemed
to be "filed" for purposes of Section 18 of the Exchange Act and we are not
subject to the liabilities imposed by that section. We are not incorporating
and will not incorporate by reference into this prospectus past or future
information or reports furnished or that will be furnished under Items 9 and/or
12 of Form 8-K.
All documents filed by the Registrant pursuant to Sections 13(a), 13(c),
14 or 15(d) of the Exchange Act subsequent to the date hereof and prior to the
date upon which this offering is terminated shall be deemed to be incorporated
by reference herein and to be part hereof from the date any such document is
filed.
Item 4. Description of Securities
.
Not applicable.
Item 5. Interests of Named Experts and Counsel
.
Not applicable.
Item 6. Indemnification of Officers and Directors
.
Delaware law provides that a corporation may eliminate or limit the
personal liability of a director to the corporation or its stockholders for
monetary damages for breach of fiduciary duty as a director, subject to certain
exceptions. The effect of this provision is to eliminate the personal liability
of directors to the company or its stockholders for monetary damages for
actions involving a breach of their fiduciary duty of care, including any
actions involving gross negligence.
Delaware law also provides, in general, that a corporation has the power
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,
whether civil, criminal, administrative or investigative (other than an action
by or in the right of the corporation), because the person is or was a director
or officer of the corporation. Such indemnity may be against expenses
(including attorneys' fees), judgments, fines and amounts paid in settlement
actually and reasonably incurred by the person in connection with such action,
suit or proceeding, if the person acted in good faith and in a manner the
person reasonably believed to be in or not opposed to the best interests of the
corporation and if, with respect to any criminal action or proceeding, the
person did not have reasonable cause to believe the person's conduct was
unlawful.
Delaware law further provides, in general, that a corporation has the
power 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 or suit by or in the
right of the corporation to procure a judgment in its favor because the person
is or was a director or officer of the corporation, against any expenses
(including attorneys' fees) actually and reasonably incurred by the person in
connection with the defense or settlement of such action or suit if the person
acted in good faith and in a manner the person reasonably believed to be in or
not opposed to the best interests of the corporation.
Additionally, under Delaware law, a corporation generally has the power to
purchase and maintain insurance on behalf of any person who is or was a
director or officer of the corporation against
any liability asserted against
the person in any such capacity, or arising out of the person's status as such,
whether or not the corporation would have the power to indemnify the person
against such liability under the provisions of the law.
Verilink's certificate of incorporation eliminates to the fullest extent
permissible under Delaware law the liability of directors to Verilink and its
stockholders for monetary damages for breach of fiduciary duty as a director.
This provision does not eliminate liability: (a) for any breach of a director's
duty of loyalty to Verilink or its stockholders; (b) for acts or omissions not
in good faith or which involve intentional misconduct or a knowing violation of
the law; (c) in connection with payment of any illegal dividend or illegal
stock repurchase; or (d) for any transaction from which the director derives an
improper personal benefit. In addition, these provisions do not apply to
equitable remedies such as injunctive relief.
Verilink's bylaws provide that indemnification of directors and officers
must be provided to the fullest extent permitted under Delaware law and
Verilink's certificate of incorporation.
The above discussion of Delaware law and of Verilink certificate of
incorporation is not intended to be exhaustive and is qualified in its entirety
by such statutes and Verilink's certificate of incorporation, as amended and
restated.
Verilink has obtained insurance policies insuring its directors and
officers against some liabilities they may incur in their capacity as directors
and officers.
Item 7. Exemption from Registration
.
Not applicable.
Item 8. Exhibits
.
Exhibit Number
Description
5
Opinion of Powell, Goldstein, Frazer & Murphy LLP.
10.1
Verilink Corporation 2004 Stock Incentive Plan (incorporated by reference
to Annex E of the Joint Proxy Statement/Prospectus, dated June 24, 2004,
forming a part of the Verilink Corporation Registration Statement on Form
S-4 (File No. 333-116472)).
10.2
Larscom Incorporated Stock Incentive Plan (incorporated by reference to
Appendix A to the Larscom Incorporated Registration Statement on Form S-4
(SEC File No. 333-104554)).
10.3
Larscom Incorporated Stock Option Plan for Non-Employee Directors
(incorporated by reference to Exhibit 10.1 to the Larscom Incorporated
Registration Statement on Form S-1 (SEC File No. 333-14001)), as amended
by the Certificate of Amendment thereto (incorporated by reference to
Exhibit 10.1.1 to the Larscom Incorporated Annual Report on Form 10-K for
the fiscal year ended December 31, 2001).
10.4
VINA Technologies, Inc. 2000 Stock Incentive Plan (incorporated by
reference to Exhibit 10.1.4 of the VINA Technologies, Inc. Registration
Statement on Form S-1 (SEC File No. 333-36398)).
10.5
VINA Technologies, Inc. 1998 Stock Option Plan (incorporated by reference
to Exhibit 10.1.2 of the VINA Technologies, Inc. Registration Statement
on Form S-1 (SEC File No. 333-36398)).
10.6
VINA Technologies, Inc. 1996 Stock Option/Stock Issuance Plan
(incorporated by reference to Exhibit 10.1 of the VINA Technologies, Inc.
Registration Statement on Form S-1 (SEC File No. 333-36398)).
23.1
Consent of Powell, Goldstein, Frazer & Murphy LLP (included in Exhibit 5).
23.2
Consent of PricewaterhouseCoopers LLP.
24
Power of Attorney (see signature page to this Registration Statement).
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:
(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;
(iii) To include any material information with respect to the plan of
distribution not previously disclosed in this Registration Statement or any
material change to such information in the Registration Statement.
Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply
if this Registration Statement is on Form S-3 or Form S-8 and the information
required to be included in a post-effective amendment by those paragraphs is
contained in periodic reports filed by the Registrant pursuant to Section 13 or
Section 15(d) of the Exchange Act that are incorporated by reference in this
Registration Statement.
(2) That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered herein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.
(3) To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of
the offering.
(b) The undersigned Registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act, each filing of the
Registrant'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 Registrant pursuant to the foregoing provisions or otherwise, the
Registrant 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 Registrant of expenses
incurred by a director, officer or controlling person of the Registrant in the
successful defense or any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities Act, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Madison, State of Alabama, on this the 11th day of
August 2004.
VERILINK CORPORATION
By:
/s/ Leigh S. Belden
Leigh S. Belden
President and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears
below constitutes and appoints each of Leigh S. Belden and C.W. Smith, or
either of them, as his true and lawful attorney-in-fact and agent, with full
power of substitution and resubstitution, for him and in his name, place and
stead, in any and all capacities, to sign any and all amendments (including
post-effective amendments) to this Registration Statement, and to file the
same, with all exhibits thereto and other documents in connection therewith,
with the Securities and Exchange Commission, granting unto each of said
attorneys-in-fact and agents, full power and authority to do and perform each
and every act and thing required or necessary to be done in and about the
premises, as fully to all intents and purposes as he might or could do in
person, hereby ratifying and confirming all that each of said attorneys-in-fact
and agents, or their substitutes, could lawfully do or cause to be done by
virtue hereof.
Pursuant to the requirements of the Securities Act, this Registration
Statement has been signed below on August 11, 2004 by the following persons in
the capacities indicated.
/s/ Leigh S. Belden
Leigh S. Belden
President, Chief Executive
Officer and Director
August 11, 2004
/s/ C. W. Smith
C. W. Smith
Vice President and Chief
Financial Officer
August 11, 2004
/s/ Howard Oringer
Howard Oringer
Chairman of the Board
August 11, 2004
/s/ Steven C. Taylor
Steven C. Taylor
Director
August 11, 2004
/s/ John E. Major
John E. Major
Director
August 11, 2004
/s/ John A. McGuire
John A. McGuire
Director
August 11, 2004
/s/ Desmond P. Wilson III
Desmond P. Wilson III
Director
August 11, 2004
EXHIBIT INDEX
Exhibit Number
Description
5
Opinion of Powell, Goldstein, Frazer & Murphy LLP.
10.1
Verilink Corporation 2004 Stock Incentive Plan (incorporated by reference
to Annex E of the Joint Proxy Statement/Prospectus, dated June 24, 2004,
forming a part of the Verilink Corporation Registration Statement on Form
S-4 (File No. 333-116472)).
10.2
Larscom Incorporated Stock Incentive Plan (incorporated by reference to
Appendix A to the Larscom Incorporated Registration Statement on Form S-4
(SEC File No. 333-104554)).
10.3
Larscom Incorporated Stock Option Plan for Non-Employee Directors
(incorporated by reference to Exhibit 10.1 to the Larscom Incorporated
Registration Statement on Form S-1 (SEC File No. 333-14001)), as amended
by the Certificate of Amendment thereto (incorporated by reference to
Exhibit 10.1.1 to the Larscom Incorporated Annual Report on Form 10-K for
the fiscal year ended December 31, 2001).
10.4
VINA Technologies, Inc. 2000 Stock Incentive Plan (incorporated by
reference to Exhibit 10.1.4 of the VINA Technologies, Inc. Registration
Statement on Form S-1 (SEC File No. 333-36398)).
10.5
VINA Technologies, Inc. 1998 Stock Option Plan (incorporated by reference
to Exhibit 10.1.2 of the VINA Technologies, Inc. Registration Statement
on Form S-1 (SEC File No. 333-36398)).
10.6
VINA Technologies, Inc. 1996 Stock Option/Stock Issuance Plan
(incorporated by reference to Exhibit 10.1 of the VINA Technologies, Inc.
Registration Statement on Form S-1 (SEC File No. 333-36398)).
23.1
Consent of Powell, Goldstein, Frazer & Murphy LLP (included in Exhibit 5).
23.2
Consent of PricewaterhouseCoopers LLP.
24
Power of Attorney (see signature page to this Registration Statement).