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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>As filed with the Securities and Exchange Commission on July&nbsp;29, 2005</B>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Registration No.&nbsp;333 &#151; _____</B>
</DIV>


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






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

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B></DIV>


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

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>Alon USA Energy, Inc.</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><B>(Exact name of registrant as specified in its charter)</B></DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <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>74-2966572</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction of
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Identification No.)</TD>
</TR>
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</TABLE>
</DIV>
<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><B><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B></DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>7616 LBJ Freeway, Suite&nbsp;300<BR>
Dallas, Texas 75251<BR>
(972)&nbsp;367-3600</B>
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">(Address, including zip code, and telephone number, including area code, of registrant&#146;s principal executive offices)
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">&nbsp;
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>2005 Incentive Compensation Plan</B><BR>
(Full Titles of the Plans)
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><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: 6pt"><B>Jeff D. Morris<BR>
Alon USA Energy, Inc.<BR>
7616 LBJ Freeway, Suite&nbsp;300<BR>
Dallas, Texas 75251<BR>
(972)&nbsp;367-3600</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">(Name, address, including zip code, and telephone number, including area code, of agent for service)
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV><BR>


<P align="Center" style="font-size: 10pt; margin-top: 6pt"><I>Copy to:</I><BR><BR>
<B>Mark E. Betzen<BR>
Jones Day<BR>
2727 North Harwood St.<BR>
Dallas, Texas 75201<BR>
(214)&nbsp;220-3939<BR>
<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>CALCULATION OF REGISTRATION FEE</B>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="6%">&nbsp;</TD>
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    <TD width="14%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="15" style="border-bottom: 3px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

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

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

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Amount to be</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Maximum Offering</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Offering</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Registration</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Title of Securities to be Registered</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Registered</B><SUP style="font-size: 85%; vertical-align: text-top"><B>(1)</B></SUP></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Price Per Share</B><SUP style="font-size: 85%; vertical-align: text-top"><B>(2)</B></SUP></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Price</B><SUP style="font-size: 85%; vertical-align: text-top"><B>(2)</B></SUP></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Statement Fee</B><SUP style="font-size: 85%; vertical-align: text-top"><B>(2)</B></SUP></TD>
    <TD width="1%">&nbsp;</TD>
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                    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, par value $0.01 per share.</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="center" valign="bottom" style="border-top: 1px solid #000000">2,200,000</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="center" valign="bottom" style="border-top: 1px solid #000000">$17.73</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="center" valign="bottom" style="border-top: 1px solid #000000">$39,006,000</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="center" valign="bottom" style="border-top: 1px solid #000000">$4,592</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="15" style="border-top: 3px solid #000000">&nbsp;</TD>
</TR>

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</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(1)&nbsp;Represents shares of common stock of Alon USA Energy, Inc. (the &#147;Registrant&#148;) issuable
under the 2005 Incentive Compensation Plan of the Registrant (the &#147;Incentive Plan&#148;). Pursuant to
Rule 416(a) under the Securities Act of 1933 (the &#147;Securities Act&#148;), this registration statement
also covers any additional securities that may be offered or issued pursuant to anti-dilution
provisions contained in the Incentive Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(2)&nbsp;Estimated solely for calculating the amount of the registration fee. Pursuant to paragraphs
(c)&nbsp;and (h)&nbsp;of Rule&nbsp;457 of the General Rules and Regulations under the Securities Act, the Proposed
Maximum Aggregate Offering Price has been determined on the basis of the average of the high and
low sale prices of the Registrant&#146;s common stock as reported on the New York Stock Exchange on July
28, 2005 which was $17.73 per share and was within five business days prior to the date of filing
of this registration statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The registration statement will become effective upon filing in accordance with Rule 462(a)
under the Securities Act.
</DIV>


<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>



<P align="center" style="font-size: 10pt">1
</DIV>

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










<!-- TOC -->
<A name="toc"><DIV align="CENTER"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
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	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000">PART I</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">Item&nbsp;1 Plan Information and Item&nbsp;2 Registrant Information and Employee Plan Annual Information</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;4. Description of the Securities</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;7. Exemption from Registration Claimed</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;8. Exhibits</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#009">Item&nbsp;9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#010">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="d27416exv5w1.htm">Opinioni of Jones Day</A></TD></TR>
<TR><TD colspan="9"><A HREF="d27416exv23w1.htm">Consent of KPMG LLP</A></TD></TR>
<TR><TD colspan="9"><A HREF="d27416exv24w1.htm">Powers of Attorney</A></TD></TR>
</TABLE>
</CENTER>
<!-- /TOC -->






<!-- link1 "PART I" -->
<DIV align="left"><A NAME="000"></A></DIV>

<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>

<!-- link1 "Item&nbsp;1 Plan Information and Item&nbsp;2 Registrant Information and Employee Plan Annual Information" -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;1 Plan Information and Item&nbsp;2 Registrant Information and Employee Plan Annual Information</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The document(s) containing the information specified in Part&nbsp;I are being separately provided
to the participants covered by the Plans as specified by Rule&nbsp;428(b)(1) under the Securities Act.
</DIV>

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<!-- link1 "PART II" -->
<DIV align="left"><A NAME="002"></A></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>


<!-- TOC -->
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<!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
<DIV align="left"><A NAME="003"></A></DIV>

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents have been filed by the Registrant with the Securities and Exchange
Commission (the &#147;Commission&#148;) and 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">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s prospectus filed by the Registrant pursuant to Rule 424(b) under the
Securities Act on July 28, 2005; 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">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Registrant&#146;s common stock contained in the registration
statement on Form 8-A filed by the Registrant on July&nbsp;12, 2005, including any subsequently
filed amendments and reports updating such description.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&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
Securities Exchange Act of 1934 (the &#147;Exchange Act&#148;) subsequent to the date of this registration
statement prior to the filing of a post-effective amendment that indicates that all securities
offered have been sold or which deregisters all securities then remaining unsold, will be deemed to
be incorporated by reference in this registration statement and to be part hereof from the date of
filing of such documents. Any statement contained in any document incorporated or deemed to be
incorporated by reference herein will be deemed to be modified or superseded for purposes of this
registration statement to the extent that a statement contained herein, or in any other
subsequently filed document which also is or is deemed to be incorporated by reference herein,
modifies or supersedes such statement. Any such statement so modified or superseded will not be
deemed, except as modified or superseded, to constitute a part of this registration statement.
</DIV>

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<!-- link2 "Item&nbsp;4. Description of the Securities" -->
<DIV align="left"><A NAME="004"></A></DIV>

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

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


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<!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel" -->
<DIV align="left"><A NAME="005"></A></DIV>

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

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


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<!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
<DIV align="left"><A NAME="006"></A></DIV>

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant is a Delaware corporation. Section&nbsp;145 of the Delaware General Corporation Law
authorizes a court to award, or a corporation&#146;s board of directors to grant, indemnity under
certain circumstances to directors, officers employees or agents in connection with actions, suits
or proceedings, by reason of the fact that the person is or was a director, officer, employee or
agent, against expenses and liabilities incurred in such actions, suits or proceedings so long as
they acted in good faith and in a manner the person reasonable believed to be in, or not opposed
to, the best interests of the company, and with respect to any criminal action if they had no
reasonable cause to believe their conduct was unlawful. With respect to suits by or in the right of
such corporation, however, indemnification is generally limited to attorneys&#146; fees and other
expenses and is not available if such person is adjudged to be liable to such corporation unless
the court determines that indemnification is appropriate.
</DIV>

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

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by Delaware law, the Registrant&#146;s certificate of incorporation includes a
provision that eliminates the personal liability of its directors to the Registrant or 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 us or our stockholders; (ii)&nbsp;for acts or
omissions not in good faith or that involve intentional misconduct or a knowing violation of law;
(iii)&nbsp;under section 174 of the Delaware General Corporation Law regarding unlawful dividends and
stock purchases; or (iv)&nbsp;for any transaction for which the director derived an improper personal
benefit.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by Delaware law, the Registrant&#146;s certificate of incorporation provides that:
(i)&nbsp;we are required to indemnify our directors and officers to the fullest extent permitted by
Delaware law, subject to very limited exceptions; (ii)&nbsp;we may indemnify our other employees and
agents to the fullest extent permitted by Delaware law, subject to very limited exceptions; (iii)
we are required to advance expenses (including without limitation, attorneys&#146; fees), as incurred,
to our directors and officers in connection with a legal proceeding to the fullest extent permitted
by Delaware law, subject to very limited exceptions; (iv)&nbsp;we may advance expenses, as incurred, to
our employees and agents in connection with a legal proceeding; and (v)&nbsp;the rights conferred in our
certificate of incorporation are not exclusive.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant has entered into Indemnification Agreements with each of our current directors
and officers to give these directors and officers additional contractual assurances regarding the
scope of the indemnification set forth in our certificate of incorporation and to provide
additional procedural protections. At present, there is no pending litigation or proceeding
involving any of our directors, officers or employees regarding which indemnification is sought,
nor are we aware of any threatened litigation that may result in claims for indemnification.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The indemnification provisions in our certificate of incorporation and the Indemnification
Agreements entered into with our directors and officers may be sufficiently broad to permit
indemnification of our directors and officers for liabilities arising under the Securities Act.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, the Registrant and its subsidiaries are covered by liability insurance policies
which indemnify their directors and officers against loss arising from claims by reason of their
legal liability for acts as such directors, officers, or trustees, subject to limitations and
conditions as set forth in the policies.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The foregoing discussion of our certificate of incorporation and Delaware law is not intended
to be exhaustive and is qualified in its entirety by such certificate of incorporation or law.
</DIV>

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<!-- link2 "Item&nbsp;7. Exemption from Registration Claimed" -->
<DIV align="left"><A NAME="007"></A></DIV>

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

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


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<!-- link2 "Item&nbsp;8. Exhibits" -->
<DIV align="left"><A NAME="008"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. 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="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit 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">
    <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</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Registrant (incorporated by reference to Exhibit&nbsp;3.1 to the</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Registrant&#146;s Registration Statement on Form&nbsp;S-1 filed with</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">the Commission on July&nbsp;7, 2005).</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 Registrant (incorporated</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">by reference to Exhibit&nbsp;3.2 to the Registrant&#146;s</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Registration Statement on Form&nbsp;S-1 filed with the</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Commission on July&nbsp;14, 2005).</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 Jones Day.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.51
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">2005 Incentive Compensation Plan (incorporated by reference</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">to Exhibit&nbsp;10.1 to the Registrant&#146;s Registration Statement</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">on Form&nbsp;S-1 filed with the Commission on July&nbsp;7, 2005).</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 KPMG LLP.</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 Counsel (included in Exhibit&nbsp;5.1).</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Powers of Attorney.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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

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

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


<!-- TOC -->
<!-- /TOC -->






<!-- link2 "Item&nbsp;9. Undertakings" -->
<DIV align="left"><A NAME="009"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings</B>
</DIV>


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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&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:
</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="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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 twenty percent
(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</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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;</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">provided, however, that paragraphs (1)(i) and (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 Registrant pursuant to Section&nbsp;13 or 15 (d)&nbsp;of the
Exchange Act that are incorporated by reference in the registration statement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&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 hereunder, 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;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.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The 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 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;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 provisions
described above, 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 or paid by a director, officer or
controlling person of the Registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter has been settled
by controlling precedent, submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities Act and will be
governed by the final adjudication of such issue.
</DIV>

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

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

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

<!-- TOC -->
<!-- /TOC -->




<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="010"></A></DIV>

<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 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 Dallas, State of Texas, on July&nbsp;29, 2005.
</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"><B>ALON USA ENERGY, INC.</B><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/  Jeff D. Morris
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Jeff D. Morris&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" 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 of 1933, this Registration Statement has
been signed by the following persons in the capacities and on the dates 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="31%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="41%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="18%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->

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


<TR valign="bottom">
    <TD align="center" valign="top">/s/  Jeff D. Morris
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Jeff D. Morris</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
President, Chief<br>
Executive Officer and<br>
Director (Principal<br>
Executive Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">July 29, 2005</TD>
</TR>



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


<TR valign="top">
    <TD align="center" valign="top">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Shai Even</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Chief Financial Officer<br>
(Principal Financial and<br>
Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">July 29, 2005</TD>
</TR>
<TR valign="top">
    <TD>&nbsp;</TD>
</TR>



<TR valign="top">
    <TD align="center" valign="top">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
David Wiessman</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Executive Chairman of the
Board of Directors
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">July 29, 2005</TD>
</TR>

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

<TR valign="top">
    <TD align="center" valign="top">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Avraham Meron</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">July 29, 2005</TD>
</TR>
<TR valign="top">
    <TD>&nbsp;</TD>
</TR>


<TR valign="top">
    <TD align="center" valign="top">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Boaz Biran</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">July 29, 2005</TD>
</TR>
<TR valign="top">
    <TD>&nbsp;</TD>
</TR>




<TR valign="top">
    <TD align="center" valign="top">&nbsp;<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Ron W. Haddock</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>


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




<TR valign="top">
    <TD align="center" valign="top">*<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Pinchas Cohen</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">July 29, 2005</TD>
</TR>







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


<TR valign="top">
    <TD align="center" valign="top">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Itzhak Bader</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">July 29, 2005</TD>
</TR>
<TR valign="top">
    <TD>&nbsp;</TD>
</TR>


<TR valign="top">
    <TD align="center" valign="top">*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Yeshayahu Pery</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">July 29, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">*The undersigned, by signing his name hereto, signs and executes this Registration Statement
pursuant to the Powers of Attorney executed by the above-named officers and directors and filed as
an exhibit hereto.
</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">&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/ Jeff D. Morris
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Jeff D. Morris&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left"><I>Attorney-in-Fact</I>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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


<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>

</TABLE>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">EXHIBIT INDEX
</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="20%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="75%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Exhibit&nbsp;Number</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Description</B></TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&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
Registrant (incorporated by reference to Exhibit&nbsp;3.1 to the
Registrant&#146;s Registration Statement on Form&nbsp;S-1 filed with
the Commission on July&nbsp;7, 2005).</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 Registrant (incorporated
by reference to Exhibit&nbsp;3.2 to the Registrant&#146;s
Registration Statement on Form&nbsp;S-1 filed with the
Commission on July&nbsp;14, 2005).</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 Jones Day.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.51
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">2005 Incentive Compensation Plan (incorporated by reference
to Exhibit&nbsp;10.51 to the Registrant&#146;s Registration Statement
on Form&nbsp;S-1 filed with the Commission on July&nbsp;7, 2005).</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 KPMG LLP.</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 Counsel (included in Exhibit&nbsp;5.1).</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Powers of Attorney.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



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


</BODY>
</HTML>
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{"company-data": {"conformed-name": "Alon USA Energy, Inc.", "cik": "0001325955", "assigned-sic": "2911", "irs-number": "742966572", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-127051", "film-number": "05985741"}, "business-address": {"street1": "7616 LBJ FREEWAY, SUITE 300", "city": "DALLAS", "state": "TX", "zip": "75251", "phone": "972 367 3600"}, "mail-address": {"street1": "7616 LBJ FREEWAY, SUITE 300", "city": "DALLAS", "state": "TX", "zip": "75251"}}
sv8
As filed with the Securities and Exchange Commission on July 29, 2005
Registration No. 333 — _____
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Alon USA Energy, Inc.
(Exact name of registrant as specified in its charter)
Delaware
74-2966572
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)
7616 LBJ Freeway, Suite 300
Dallas, Texas 75251
(972) 367-3600
(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)
2005 Incentive Compensation Plan
(Full Titles of the Plans)
Jeff D. Morris
Alon USA Energy, Inc.
7616 LBJ Freeway, Suite 300
Dallas, Texas 75251
(972) 367-3600
(Name, address, including zip code, and telephone number, including area code, of agent for service)
Copy to:
Mark E. Betzen
Jones Day
2727 North Harwood St.
Dallas, Texas 75201
(214) 220-3939
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
Maximum Aggregate
Amount of
Amount to be
Maximum Offering
Offering
Registration
Title of Securities to be Registered
Registered
(1)
Price Per Share
(2)
Price
(2)
Statement Fee
(2)
Common Stock, par value $0.01 per share.
2,200,000
$17.73
$39,006,000
$4,592
(1) Represents shares of common stock of Alon USA Energy, Inc. (the "Registrant") issuable
under the 2005 Incentive Compensation Plan of the Registrant (the "Incentive Plan"). Pursuant to
Rule 416(a) under the Securities Act of 1933 (the "Securities Act"), this registration statement
also covers any additional securities that may be offered or issued pursuant to anti-dilution
provisions contained in the Incentive Plan.
(2) Estimated solely for calculating the amount of the registration fee. Pursuant to paragraphs
(c) and (h) of Rule 457 of the General Rules and Regulations under the Securities Act, the Proposed
Maximum Aggregate Offering Price has been determined on the basis of the average of the high and
low sale prices of the Registrant's common stock as reported on the New York Stock Exchange on July
28, 2005 which was $17.73 per share and was within five business days prior to the date of filing
of this registration statement.
The registration statement will become effective upon filing in accordance with Rule 462(a)
under the Securities Act.
1
TABLE OF CONTENTS
PART I
Item 1 Plan Information and Item 2 Registrant Information and Employee Plan Annual Information
PART II
Item 3. Incorporation of Documents by Reference
Item 4. Description of the Securities
Item 5. Interests of Named Experts and Counsel
Item 6. Indemnification of Directors and Officers
Item 7. Exemption from Registration Claimed
Item 8. Exhibits
Item 9. Undertakings
SIGNATURES
Opinioni of Jones Day
Consent of KPMG LLP
Powers of Attorney
PART I
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
Item 1 Plan Information and Item 2 Registrant Information and Employee Plan Annual Information
The document(s) containing the information specified in Part I are being separately provided
to the participants covered by the Plans as specified by Rule 428(b)(1) under the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference
The following documents have been filed by the Registrant with the Securities and Exchange
Commission (the "Commission") and are incorporated herein by reference:
(1)
The Registrant's prospectus filed by the Registrant pursuant to Rule 424(b) under the
Securities Act on July 28, 2005; and
(2)
The description of the Registrant's common stock contained in the registration
statement on Form 8-A filed by the Registrant on July 12, 2005, including any subsequently
filed amendments and reports updating such description.
All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the
Securities Exchange Act of 1934 (the "Exchange Act") subsequent to the date of this registration
statement prior to the filing of a post-effective amendment that indicates that all securities
offered have been sold or which deregisters all securities then remaining unsold, will be deemed to
be incorporated by reference in this registration statement and to be part hereof from the date of
filing of such documents. Any statement contained in any document incorporated or deemed to be
incorporated by reference herein will be deemed to be modified or superseded for purposes of this
registration statement to the extent that a statement contained herein, or in any other
subsequently filed document which also is or is deemed to be incorporated by reference herein,
modifies or supersedes such statement. Any such statement so modified or superseded will not be
deemed, except as modified or superseded, to constitute a part of this registration statement.
Item 4. Description of the Securities
Not applicable.
Item 5. Interests of Named Experts and Counsel
Not applicable.
Item 6. Indemnification of Directors and Officers
The Registrant is a Delaware corporation. Section 145 of the Delaware General Corporation Law
authorizes a court to award, or a corporation's board of directors to grant, indemnity under
certain circumstances to directors, officers employees or agents in connection with actions, suits
or proceedings, by reason of the fact that the person is or was a director, officer, employee or
agent, against expenses and liabilities incurred in such actions, suits or proceedings so long as
they acted in good faith and in a manner the person reasonable believed to be in, or not opposed
to, the best interests of the company, and with respect to any criminal action if they had no
reasonable cause to believe their conduct was unlawful. With respect to suits by or in the right of
such corporation, however, indemnification is generally limited to attorneys' fees and other
expenses and is not available if such person is adjudged to be liable to such corporation unless
the court determines that indemnification is appropriate.
2
As permitted by Delaware law, the Registrant's certificate of incorporation includes a
provision that eliminates the personal liability of its directors to the Registrant or 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 us or our stockholders; (ii) for acts or
omissions not in good faith or that involve intentional misconduct or a knowing violation of law;
(iii) under section 174 of the Delaware General Corporation Law regarding unlawful dividends and
stock purchases; or (iv) for any transaction for which the director derived an improper personal
benefit.
As permitted by Delaware law, the Registrant's certificate of incorporation provides that:
(i) we are required to indemnify our directors and officers to the fullest extent permitted by
Delaware law, subject to very limited exceptions; (ii) we may indemnify our other employees and
agents to the fullest extent permitted by Delaware law, subject to very limited exceptions; (iii)
we are required to advance expenses (including without limitation, attorneys' fees), as incurred,
to our directors and officers in connection with a legal proceeding to the fullest extent permitted
by Delaware law, subject to very limited exceptions; (iv) we may advance expenses, as incurred, to
our employees and agents in connection with a legal proceeding; and (v) the rights conferred in our
certificate of incorporation are not exclusive.
The Registrant has entered into Indemnification Agreements with each of our current directors
and officers to give these directors and officers additional contractual assurances regarding the
scope of the indemnification set forth in our certificate of incorporation and to provide
additional procedural protections. At present, there is no pending litigation or proceeding
involving any of our directors, officers or employees regarding which indemnification is sought,
nor are we aware of any threatened litigation that may result in claims for indemnification.
The indemnification provisions in our certificate of incorporation and the Indemnification
Agreements entered into with our directors and officers may be sufficiently broad to permit
indemnification of our directors and officers for liabilities arising under the Securities Act.
In addition, the Registrant and its subsidiaries are covered by liability insurance policies
which indemnify their directors and officers against loss arising from claims by reason of their
legal liability for acts as such directors, officers, or trustees, subject to limitations and
conditions as set forth in the policies.
The foregoing discussion of our certificate of incorporation and Delaware law is not intended
to be exhaustive and is qualified in its entirety by such certificate of incorporation or law.
Item 7. Exemption from Registration Claimed
Not applicable.
Item 8. Exhibits
Exhibit Number
Description
4.1
Amended and Restated Certificate of Incorporation of the
Registrant (incorporated by reference to Exhibit 3.1 to the
Registrant's Registration Statement on Form S-1 filed with
the Commission on July 7, 2005).
4.2
Amended and Restated Bylaws of the Registrant (incorporated
by reference to Exhibit 3.2 to the Registrant's
Registration Statement on Form S-1 filed with the
Commission on July 14, 2005).
5.1
Opinion of Jones Day.
10.51
2005 Incentive Compensation Plan (incorporated by reference
to Exhibit 10.1 to the Registrant's Registration Statement
on Form S-1 filed with the Commission on July 7, 2005).
23.1
Consent of KPMG LLP.
23.2
Consent of Counsel (included in Exhibit 5.1).
24.1
Powers of Attorney.
Item 9. Undertakings
The undersigned Registrant hereby undertakes:
1. To file, during any period in which offers or sales are being made, a post-effective
amendment to this registration statement:
(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 twenty percent
(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 (1)(i) and (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 Registrant pursuant to Section 13 or 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 hereunder, 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.
The 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 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.
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 provisions
described above, 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 or paid by a director, officer or
controlling person of the Registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter has been settled
by controlling precedent, submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities Act and will be
governed by the final adjudication of such issue.
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 Dallas, State of Texas, on July 29, 2005.
ALON USA ENERGY, INC.
By:
/s/  Jeff D. Morris
Jeff D. Morris
Chief Executive Officer
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/  Jeff D. Morris
Jeff D. Morris
President, Chief
Executive Officer and
Director (Principal
Executive Officer)
July 29, 2005
*
Shai Even
Chief Financial Officer
(Principal Financial and
Accounting Officer)
July 29, 2005
*
David Wiessman
Executive Chairman of the
Board of Directors
July 29, 2005
*
Avraham Meron
Director
July 29, 2005
*
Boaz Biran
Director
July 29, 2005
Ron W. Haddock
Director
*
Pinchas Cohen
Director
July 29, 2005
*
Itzhak Bader
Director
July 29, 2005
*
Yeshayahu Pery
Director
July 29, 2005
*The undersigned, by signing his name hereto, signs and executes this Registration Statement
pursuant to the Powers of Attorney executed by the above-named officers and directors and filed as
an exhibit hereto.
By:
/s/ Jeff D. Morris
Jeff D. Morris
Attorney-in-Fact
EXHIBIT INDEX
Exhibit Number
Description
4.1
Amended and Restated Certificate of Incorporation of the
Registrant (incorporated by reference to Exhibit 3.1 to the
Registrant's Registration Statement on Form S-1 filed with
the Commission on July 7, 2005).
4.2
Amended and Restated Bylaws of the Registrant (incorporated
by reference to Exhibit 3.2 to the Registrant's
Registration Statement on Form S-1 filed with the
Commission on July 14, 2005).
5.1
Opinion of Jones Day.
10.51
2005 Incentive Compensation Plan (incorporated by reference
to Exhibit 10.51 to the Registrant's Registration Statement
on Form S-1 filed with the Commission on July 7, 2005).
23.1
Consent of KPMG LLP.
23.2
Consent of Counsel (included in Exhibit 5.1).
24.1
Powers of Attorney.