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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="left" style="font-size: 10pt"><B>As filed with the
Securities and Exchange Commission on June&nbsp;8, 2004</B>


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

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<HR size="1" noshade color="#000000" style="margin-top: -10px">


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

<DIV align="center" style="font-size: 12pt">WASHINGTON, D.C. 20549<BR><BR>
<HR size="1" noshade width="20%" align="center">
</DIV>

<P align="center" style="font-size: 16pt"><B>FORM S-8</B>

<DIV align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B><BR><BR>
<HR size="1" noshade width="20%" align="center"></DIV>



<P align="center" style="font-size: 18pt"><B>BSQUARE CORPORATION</B>


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


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Washington</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>91-1650880</B></TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top">of incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Identification No.)</TD>
</TR>

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



<P align="center" style="font-size: 10pt"><B>3150 139<SUP>th</SUP> Avenue S.E., Suite&nbsp;500<BR>
Bellevue, Washington 98005-4081</B><BR>
(Address of Principal Executive Offices) (Zip Code)<BR><BR>
<HR size="1" noshade width="20%" align="center">



<P align="center" style="font-size: 10pt"><B>AMENDED AND RESTATED STOCK OPTION PLAN, AS AMENDED</B><BR>
(Full title of the plan)<BR><BR>
<HR size="1" noshade width="20%" align="center">



<P align="center" style="font-size: 10pt"><B>Brian T. Crowley<BR>
President and Chief Executive Officer<BR>
3150 139th Avenue S.E., Suite&nbsp;500<BR>
Bellevue, Washington 98005-4081</B><BR>
(Name and address of agent for service)



<P align="center" style="font-size: 10pt"><B>(425)&nbsp;519-5900</B><BR>
(Telephone number, including area code, of agent for service)



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



<P align="center" style="font-size: 10pt">Mark F. Worthington, Esq.<BR>
Summit Law Group, PLLC<BR>
315 Fifth Avenue South, Suite&nbsp;1000<BR>
Seattle, Washington 98104



<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="20%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&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>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="center"><B>Title of securities to</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount to be</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>offering price per</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>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="center"><B>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>share (3)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>price</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>registration fee (4)</B><HR size="1" noshade></TD>
</TR>

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<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>Common Stock, no par value per share</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right"><B>1,500,000 </B></TD>
    <TD nowrap><B>(2)</B></TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>$</B></TD>
    <TD align="right"><B>0.92</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>$</B></TD>
    <TD align="right"><B>1,380,000.00</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>$</B></TD>
    <TD align="right"><B>174.85</B></TD>
    <TD>&nbsp;</TD>
</TR>

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



<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="5%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Together with an indeterminate number of additional shares which may be
necessary to adjust the number of shares reserved for issuance pursuant to
the registrant&#146;s Amended and Restated Stock Option Plan, as amended (the
&#147;Plan&#148;), as the result of any future stock split, stock dividend or
similar adjustment to the registrant&#146;s outstanding Common Stock.</TD>
</TR>

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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Represents additional shares of Common Stock which are available for
issuance under the Plan as a result of the automatic &#147;evergreen&#148; provision
described in such Plan.</TD>
</TR>

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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated solely for the purpose of calculating the registration fee
pursuant to Rule 457(h) under the Securities Act of 1933, as amended (the
&#147;Securities Act&#148;), based upon the average of the high and low sales price
of the Common Stock on June&nbsp;4, 2004 as reported on the Nasdaq National
Market.</TD>
</TR>

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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" nowrap align="right">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The registrant previously paid fees totaling $2,771.70 to register shares
of Common Stock reserved for issuance under its Employee Stock Purchase
Plan in connection with a registration statement on Form S-8 filed with
the Securities and Exchange Commission (the &#147;Commission&#148;) on June&nbsp;20, 2002
(File No.&nbsp;333-90848), which incorporated by reference the registrant&#146;s
registration statements on Form S-8 filed with the Commission on October
20, 1999 (File No.&nbsp;333-89333) and September&nbsp;26, 2001 (File No.&nbsp;333-70210;
together with the aforementioned S-8s, the &#147;2002 S-8&#148;). Subsequently, on
March&nbsp;31, 2004, the registrant filed with the Commission a post-effective
amendment to the 2002 S-8 to deregister 1,618,015 shares of Common Stock
subject thereto that were reserved for issuance under the registrant&#146;s
1999 Employee Stock Purchase Plan and a registration statement on Form S-8
(File No.&nbsp;333-114104) to register 1,478,725 additional shares of Common
Stock pursuant to the Plan (the &#147;2004 S-8&#148;). Thus, pursuant to Rule
457(b) under the Securities Act, the remainder of the filing fee of
$2,771.70 previously paid by the registrant in connection with the 2002
S-8, net of the $177.99 previously paid by the registrant in connection
with the 2004 S-8 (for a net balance of $2,593.71), may be applied to the
total filing fee of $174.85 for this Registration Statement. As a result,
no filing fee is due in connection with this filing.</TD>
</TR>

</TABLE>

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

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


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



</TABLE>


<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
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	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000"> PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">ITEM 8. EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="v99533orexv5w1.txt">EXHIBIT 5.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="v99533orexv23w1.txt">EXHIBIT 23.1</A></TD></TR>
</TABLE>
</CENTER>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>





<P align="center" style="font-size: 10pt"><B>STATEMENT UNDER GENERAL
INSTRUCTION E &#150;</B>



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



<P align="center" style="font-size: 10pt"><B>ADDITIONAL SECURITIES AND INCORPORATION BY REFERENCE</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement registers 1,500,000 additional shares of the
registrant&#146;s Common Stock authorized for issuance under the registrant&#146;s
Amended and Restated Stock Option Plan, as amended, as a result of the
operation of the &#147;evergreen&#148; provision contained therein. Accordingly, the
contents of the previous Registration Statements on Form S-8 (File No.
333-89333, File No.&nbsp;333-70210, File No.&nbsp;333-90848 and File No.&nbsp;333-114104),
including any amendments thereto or filings incorporated therein, are
incorporated by reference into this Registration Statement, including periodic
reports that the registrant filed after such Registration Statements on Form
S-8 were filed to maintain current information about the registrant. The
reports the registrant has most recently filed are listed below:

<P align="left" style="font-size: 10pt">(a)&nbsp;The registrant&#146;s Annual Report on Form 10-K, filed with the Securities and
Exchange Commission (the &#147;Commission&#148;) on March&nbsp;30, 2004, including portions of
the registrant&#146;s definitive Proxy Statement for the 2004 Annual Meeting of
Shareholders incorporated therein by reference; and


<P align="left" style="font-size: 10pt">(b)&nbsp;The registrant&#146;s Quarterly Report on Form 10-Q, filed with the Commission
on May&nbsp;14, 2004.



<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 and 15(d) of the Securities Exchange Act of 1934 after the date hereof and
prior to the filing of a post-effective amendment which indicates that the
securities offered hereby have been sold, or which deregisters the securities
covered hereby then remaining unsold, shall also be deemed to be incorporated
by reference into this Registration Statement and to be a part hereof
commencing on the respective dates on which such documents are filed.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in a document incorporated, or deemed to be
incorporated, by reference herein or contained in this Registration Statement
shall be deemed to be modified or superceded for purposes of this Registration
Statement to the extent that a statement contained therein or in any other
subsequently filed document which also is, or is deemed to be, incorporated by
reference herein modifies or supercedes such statement. Any such statement so
modified or superceded shall not be deemed, except as so modified or
superceded, to constitute a part of this Registration Statement.


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

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 " PART II" -->
<DIV align="left"><A NAME="000"></A></DIV>

<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>


<!-- link2 "ITEM 8. EXHIBITS" -->
<DIV align="left"><A NAME="001"></A></DIV>

<P align="left" style="font-size: 10pt"><B>ITEM 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</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Number</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Exhibit</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Summit Law Group, PLLC</TD>
</TR>

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

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

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

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Arthur Andersen LLP</TD>
</TR>

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

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Summit Law Group, PLLC (included in opinion filed as Exhibit&nbsp;5.1)</TD>
</TR>

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

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (see signature page)</TD>
</TR>

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

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1**
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Stock Option Plan, as amended</TD>
</TR>

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



<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt"><HR size="1" noshade width="10%" align="left">

<DIV align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">* &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The registrant is unable to obtain the consent of Arthur Andersen LLP to the
incorporation by reference into this Registration Statement on Form S-8 of its
audit reports with respect to the registrant&#146;s financial statements as of and
for the fiscal years ended December&nbsp;31, 2001 and 2000. The registrant has
therefore dispensed with the requirement to file such written consent in
reliance on Rule&nbsp;437a of the Securities Act. Because Arthur Andersen LLP has
not consented to the inclusion of their reports included or made a part of this
Registration Statement, securityholders will not be able to recover against
Arthur Andersen LLP under Section&nbsp;11 of the Securities Act for any untrue
statements of a material fact contained in the financial statements audited by
Arthur Andersen LLP or any omissions to state a material fact required to be
stated therein. </DIV>


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">** &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporated by reference to Exhibit&nbsp;10.1(e) of the registrant&#146;s Quarterly
Report on Form 10-Q filed with the Securities and Exchange Commission on May&nbsp;8,
2003.


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

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

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



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

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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the registrant
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 Bellevue, State of Washington, on the
19<SUP>th</SUP> day of
May, 2004.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="55%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="100%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:220px; text-indent:-0px"><B>BSQUARE CORPORATION</B></DIV></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:220px; text-indent:-0px">(Registrant)</DIV></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:220px; text-indent:-0px">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/ Brian T. Crowley<HR size="1" noshade width="80%" align="center">
</DIV></TD>
</TR>



<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:250px; text-indent:-0px">Brian T. Crowley</DIV></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:250px; text-indent:-0px">President and Chief Executive Officer</DIV></TD>
</TR>

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



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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below constitutes and appoints Brian
T. Crowley and Scott C. Mahan, or either of them, his true and lawful
attorney-in-fact and agent, with the power of substitution and resubstitution,
for him in his name, place and stead, in any and all capacities, to sign any or
all amendments to this Registration Statement, and to file the same, with
exhibits thereto and other documents in connection therewith, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
said attorney-in-fact and his agent or his substitutes, may lawfully do or
cause to be done by virtue hereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities indicated below on the 19<SUP>th</SUP> day of May, 2004.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="36%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="59%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>SIGNATURE</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>TITLE</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR><TD colspan="3">&nbsp;</TD></TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Brian T. Crowley
<HR size="1" noshade width="60%" align="left">
Brian T. Crowley
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President, Chief Executive Officer
and Director<BR>
(Principal Executive Officer)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Scott C. Mahan
<HR size="1" noshade width="60%" align="left">
Scott C. Mahan
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Vice President, Finance and Chief
Financial Officer<BR>
(Principal Financial and Accounting Officer)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Donald B. Bibeault
<HR size="1" noshade width="60%" align="left">
Donald B. Bibeault
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chairman of the Board of Directors</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>


<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ William L. Larson
<HR size="1" noshade width="60%" align="left">
William L. Larson
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Elwood D. Howse, Jr.
<HR size="1" noshade width="60%" align="left">
Elwood D. Howse, Jr.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Elliott H. Jurgensen, Jr.
<HR size="1" noshade width="60%" align="left">
Elliott H. Jurgensen, Jr.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ William Savoy<BR>
<HR size="1" noshade width="60%" align="left">
William Savoy
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></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"><A HREF="#toc">Table of Contents</A></H5><P>

<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="003"></A></DIV>

<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</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Number</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Exhibit</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Summit Law Group, PLLC</TD>
</TR>

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

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

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

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Arthur Andersen LLP</TD>
</TR>

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

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Summit Law Group, PLLC (included in opinion filed as Exhibit&nbsp;5.1)</TD>
</TR>

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

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (see signature page)</TD>
</TR>

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

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1**
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Stock Option Plan, as amended</TD>
</TR>

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



<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt"><HR size="1" noshade width="10%" align="left">


<DIV align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">* &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The registrant is unable to obtain the consent of Arthur Andersen LLP to the
incorporation by reference into this Registration Statement on Form S-8 of its
audit reports with respect to the registrant&#146;s financial statements as of and
for the fiscal years ended December&nbsp;31, 2001 and 2000. The registrant has
therefore dispensed with the requirement to file such written consent in
reliance on Rule&nbsp;437a of the Securities Act. Because Arthur Andersen LLP has
not consented to the inclusion of their reports included or made a part of this
Registration Statement, securityholders will not be able to recover against
Arthur Andersen LLP under Section&nbsp;11 of the Securities Act for any untrue
statements of a material fact contained in the financial statements audited by
Arthur Andersen LLP or any omissions to state a material fact required to be
stated therein. </DIV>


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">** &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporated by reference to Exhibit&nbsp;10.1(e) of the registrant&#146;s Quarterly
Report on Form 10-Q filed with the Securities and Exchange Commission on May&nbsp;8,
2003.









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

</BODY>
</HTML>
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sv8
Table of Contents
As filed with the
Securities and Exchange Commission on June 8, 2004
Registration No. 333-______
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
BSQUARE CORPORATION
(Exact name of registrant as specified in its charter)
Washington
91-1650880
(State or other jurisdiction
(I.R.S. Employer
of incorporation or organization)
Identification No.)
3150 139
th
Avenue S.E., Suite 500
Bellevue, Washington 98005-4081
(Address of Principal Executive Offices) (Zip Code)
AMENDED AND RESTATED STOCK OPTION PLAN, AS AMENDED
(Full title of the plan)
Brian T. Crowley
President and Chief Executive Officer
3150 139th Avenue S.E., Suite 500
Bellevue, Washington 98005-4081
(Name and address of agent for service)
(425) 519-5900
(Telephone number, including area code, of agent for service)
Copies to:
Mark F. Worthington, Esq.
Summit Law Group, PLLC
315 Fifth Avenue South, Suite 1000
Seattle, Washington 98104
CALCULATION OF REGISTRATION FEE
Proposed maximum
Proposed maximum
Title of securities to
Amount to be
offering price per
aggregate offering
Amount of
be registered
registered (1)
share (3)
price
registration fee (4)
Common Stock, no par value per share
1,500,000
(2)
$
0.92
$
1,380,000.00
$
174.85
(1)
Together with an indeterminate number of additional shares which may be
necessary to adjust the number of shares reserved for issuance pursuant to
the registrant's Amended and Restated Stock Option Plan, as amended (the
"Plan"), as the result of any future stock split, stock dividend or
similar adjustment to the registrant's outstanding Common Stock.
(2)
Represents additional shares of Common Stock which are available for
issuance under the Plan as a result of the automatic "evergreen" provision
described in such Plan.
(3)
Estimated solely for the purpose of calculating the registration fee
pursuant to Rule 457(h) under the Securities Act of 1933, as amended (the
"Securities Act"), based upon the average of the high and low sales price
of the Common Stock on June 4, 2004 as reported on the Nasdaq National
Market.
(4)
The registrant previously paid fees totaling $2,771.70 to register shares
of Common Stock reserved for issuance under its Employee Stock Purchase
Plan in connection with a registration statement on Form S-8 filed with
the Securities and Exchange Commission (the "Commission") on June 20, 2002
(File No. 333-90848), which incorporated by reference the registrant's
registration statements on Form S-8 filed with the Commission on October
20, 1999 (File No. 333-89333) and September 26, 2001 (File No. 333-70210;
together with the aforementioned S-8s, the "2002 S-8"). Subsequently, on
March 31, 2004, the registrant filed with the Commission a post-effective
amendment to the 2002 S-8 to deregister 1,618,015 shares of Common Stock
subject thereto that were reserved for issuance under the registrant's
1999 Employee Stock Purchase Plan and a registration statement on Form S-8
(File No. 333-114104) to register 1,478,725 additional shares of Common
Stock pursuant to the Plan (the "2004 S-8"). Thus, pursuant to Rule
457(b) under the Securities Act, the remainder of the filing fee of
$2,771.70 previously paid by the registrant in connection with the 2002
S-8, net of the $177.99 previously paid by the registrant in connection
with the 2004 S-8 (for a net balance of $2,593.71), may be applied to the
total filing fee of $174.85 for this Registration Statement. As a result,
no filing fee is due in connection with this filing.
TABLE OF CONTENTS
PART II
ITEM 8. EXHIBITS
SIGNATURES
EXHIBIT INDEX
EXHIBIT 5.1
EXHIBIT 23.1
Table of Contents
STATEMENT UNDER GENERAL
INSTRUCTION E –
REGISTRATION OF
ADDITIONAL SECURITIES AND INCORPORATION BY REFERENCE
This Registration Statement registers 1,500,000 additional shares of the
registrant's Common Stock authorized for issuance under the registrant's
Amended and Restated Stock Option Plan, as amended, as a result of the
operation of the "evergreen" provision contained therein. Accordingly, the
contents of the previous Registration Statements on Form S-8 (File No.
333-89333, File No. 333-70210, File No. 333-90848 and File No. 333-114104),
including any amendments thereto or filings incorporated therein, are
incorporated by reference into this Registration Statement, including periodic
reports that the registrant filed after such Registration Statements on Form
S-8 were filed to maintain current information about the registrant. The
reports the registrant has most recently filed are listed below:
(a) The registrant's Annual Report on Form 10-K, filed with the Securities and
Exchange Commission (the "Commission") on March 30, 2004, including portions of
the registrant's definitive Proxy Statement for the 2004 Annual Meeting of
Shareholders incorporated therein by reference; and
(b) The registrant's Quarterly Report on Form 10-Q, filed with the Commission
on May 14, 2004.
All documents filed by the registrant pursuant to Sections 13(a), 13(c),
14 and 15(d) of the Securities Exchange Act of 1934 after the date hereof and
prior to the filing of a post-effective amendment which indicates that the
securities offered hereby have been sold, or which deregisters the securities
covered hereby then remaining unsold, shall also be deemed to be incorporated
by reference into this Registration Statement and to be a part hereof
commencing on the respective dates on which such documents are filed.
Any statement contained in a document incorporated, or deemed to be
incorporated, by reference herein or contained in this Registration Statement
shall be deemed to be modified or superceded for purposes of this Registration
Statement to the extent that a statement contained therein or in any other
subsequently filed document which also is, or is deemed to be, incorporated by
reference herein modifies or supercedes such statement. Any such statement so
modified or superceded shall not be deemed, except as so modified or
superceded, to constitute a part of this Registration Statement.
Table of Contents
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 8. EXHIBITS.
Exhibit
Number
Exhibit
5.1
Opinion of Summit Law Group, PLLC
23.1
Consent of Ernst & Young LLP, Independent Auditors
23.2*
Consent of Arthur Andersen LLP
23.3
Consent of Summit Law Group, PLLC (included in opinion filed as Exhibit 5.1)
24.1
Power of Attorney (see signature page)
99.1**
Amended and Restated Stock Option Plan, as amended
*       The registrant is unable to obtain the consent of Arthur Andersen LLP to the
incorporation by reference into this Registration Statement on Form S-8 of its
audit reports with respect to the registrant's financial statements as of and
for the fiscal years ended December 31, 2001 and 2000. The registrant has
therefore dispensed with the requirement to file such written consent in
reliance on Rule 437a of the Securities Act. Because Arthur Andersen LLP has
not consented to the inclusion of their reports included or made a part of this
Registration Statement, securityholders will not be able to recover against
Arthur Andersen LLP under Section 11 of the Securities Act for any untrue
statements of a material fact contained in the financial statements audited by
Arthur Andersen LLP or any omissions to state a material fact required to be
stated therein.
**      Incorporated by reference to Exhibit 10.1(e) of the registrant's Quarterly
Report on Form 10-Q filed with the Securities and Exchange Commission on May 8,
2003.
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Bellevue, State of Washington, on the
19
th
day of
May, 2004.
BSQUARE CORPORATION
(Registrant)
By:             /s/ Brian T. Crowley
Brian T. Crowley
President and Chief Executive Officer
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints Brian
T. Crowley and Scott C. Mahan, or either of them, his true and lawful
attorney-in-fact and agent, with the power of substitution and resubstitution,
for him in his name, place and stead, in any and all capacities, to sign any or
all amendments to this Registration Statement, and to file the same, with
exhibits thereto and other documents in connection therewith, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
said attorney-in-fact and his agent or his substitutes, may lawfully do or
cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities indicated below on the 19
th
day of May, 2004.
SIGNATURE
TITLE
/s/ Brian T. Crowley
Brian T. Crowley
President, Chief Executive Officer
and Director
(Principal Executive Officer)
/s/ Scott C. Mahan
Scott C. Mahan
Vice President, Finance and Chief
Financial Officer
(Principal Financial and Accounting Officer)
/s/ Donald B. Bibeault
Donald B. Bibeault
Chairman of the Board of Directors
/s/ William L. Larson
William L. Larson
Director
/s/ Elwood D. Howse, Jr.
Elwood D. Howse, Jr.
Director
/s/ Elliott H. Jurgensen, Jr.
Elliott H. Jurgensen, Jr.
Director
/s/ William Savoy
William Savoy
Director
Table of Contents
EXHIBIT INDEX
Exhibit
Number
Exhibit
5.1
Opinion of Summit Law Group, PLLC
23.1
Consent of Ernst & Young LLP, Independent Auditors
23.2*
Consent of Arthur Andersen LLP
23.3
Consent of Summit Law Group, PLLC (included in opinion filed as Exhibit 5.1)
24.1
Power of Attorney (see signature page)
99.1**
Amended and Restated Stock Option Plan, as amended
*      The registrant is unable to obtain the consent of Arthur Andersen LLP to the
incorporation by reference into this Registration Statement on Form S-8 of its
audit reports with respect to the registrant's financial statements as of and
for the fiscal years ended December 31, 2001 and 2000. The registrant has
therefore dispensed with the requirement to file such written consent in
reliance on Rule 437a of the Securities Act. Because Arthur Andersen LLP has
not consented to the inclusion of their reports included or made a part of this
Registration Statement, securityholders will not be able to recover against
Arthur Andersen LLP under Section 11 of the Securities Act for any untrue
statements of a material fact contained in the financial statements audited by
Arthur Andersen LLP or any omissions to state a material fact required to be
stated therein.
**      Incorporated by reference to Exhibit 10.1(e) of the registrant's Quarterly
Report on Form 10-Q filed with the Securities and Exchange Commission on May 8,
2003.