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    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">As
      Filed with the Securities and Exchange Commission on October 15,
      2007</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <div>
        <hr style="COLOR: black" align="left" noshade size="2" width="100%">
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>UNITED
      STATES</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>SECURITIES
      AND EXCHANGE COMMISSION</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">Washington,
      D.C. 20549</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">_______________</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>FORM
      S-8</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">REGISTRATION
      STATEMENT</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">UNDER
      THE SECURITIES ACT OF 1933</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">_______________</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>PGT,
      INC.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">(Exact
      name of registrant as specified in its charter)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="39%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: times new roman, serif;"><strong>Delaware</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: times new roman, serif;">(State
                or other jurisdiction of</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: times new roman, serif;">Incorporation
                or organization)</font></div>
              <div>&#160;</div>
            </td>
            <td valign="top" width="39%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: times new roman, serif;"><strong>20-0634715</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: times new roman, serif;">(I.R.S.
                Employer Identification No.)</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>1070
      Technology Drive</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>North
      Venice, Florida&#160;&#160;34275</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>(941)
      480-1600</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">(Address,
      including zip code, and telephone number</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">of
      registrant's principal executive offices)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">_______________</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman Bold, Times New Roman, serif;"><strong>PGT
      SAVINGS PLAN</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">(Full
      title of the plan)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">_______________</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>Mario
      Ferrucci III, Esq.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>Corporate
      Counsel</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>PGT,
      Inc.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>1070
      Technology Drive</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>North
      Venice, Florida&#160;&#160;34275</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">&#160;(Name
      and address of agent for service)</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;"><strong>(941)
      480-1600</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">(Telephone
      number, including area code, of agent for service)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">It
      is respectfully requested that the Commission also send copies of all notices,
      orders and communications to:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">Robert
      B. Pincus, Esq.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">Allison
      Land, Esq.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">Skadden,
      Arps, Slate, Meagher &amp; Flom LLP</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">One
      Rodney Square</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">Wilmington,
      Delaware 19801</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 11.95pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman, serif;">(302)
      651-3000</font></div>
    <div><br></div>
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        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        </div>
      </div>
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        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>CALCULATION
      OF REGISTRATION FEE</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="16%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 0.5pt solid">
              <div>&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong>Title
                of Securities To Be</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong>Registered</strong></font></div>
              <div>&#160;</div>
            </td>
            <td valign="top" width="16%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 0.5pt solid">
              <div>&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong>Amount
                To Be</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong>Registered(1)(2)</strong></font></div>
              <div>&#160;</div>
            </td>
            <td valign="top" width="15%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 0.5pt solid">
              <div>&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong>Proposed
                Maximum</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong>Offering
                Price Per Share(3)</strong></font></div>
              <div>&#160;</div>
            </td>
            <td valign="top" width="15%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 0.5pt solid">
              <div>&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong>Proposed
                Maximum</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong>Aggregate
                Offering Price</strong></font></div>
              <div>&#160;</div>
            </td>
            <td valign="top" width="15%" style="BORDER-TOP: black 0.5pt solid; BORDER-BOTTOM: black 0.5pt solid">
              <div>&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong>Amount
                of</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong>Registration
                Fee(3)</strong></font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="bottom" width="16%" style="BORDER-BOTTOM: black 0.5pt solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Common
                stock, par value $0.01 per share</font></div>
            </td>
            <td valign="middle" width="16%" style="BORDER-BOTTOM: black 0.5pt solid">
              <div>&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">500,000</font></div>
              <div>&#160;</div>
            </td>
            <td valign="middle" width="15%" style="BORDER-BOTTOM: black 0.5pt solid">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">$8.09</div>
            </td>
            <td valign="middle" width="15%" style="BORDER-BOTTOM: black 0.5pt solid">
              <div>&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">$4,045,000</font></div>
              <div>&#160;</div>
            </td>
            <td valign="middle" width="15%" style="BORDER-BOTTOM: black 0.5pt solid">
              <div>&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">$125.00</font></div>
              <div>&#160;</div>
            </td>
          </tr>

      </table>
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    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="LINE-HEIGHT: 13.7pt;">
            <td style="WIDTH: 40pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">(1)</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">Pursuant
                to Rule 416 under the
                Securities Act of 1933, as amended</font><font style="DISPLAY: inline; COLOR: #000000;">&#160;</font><font style="DISPLAY: inline; COLOR: #000000;">(the
                "Securities Act")</font><font style="DISPLAY: inline; COLOR: #000000;">, this Re</font><font style="DISPLAY: inline; COLOR: #000000;">gistration
</font><font style="DISPLAY: inline; COLOR: #000000;">Statement
                shall also cover, in
                addition to the </font><font style="DISPLAY: inline; COLOR: #000000;">common stock,
                par value
                $</font><font style="DISPLAY: inline; COLOR: #000000;">0</font><font style="DISPLAY: inline; COLOR: #000000;">.01
                per share (the "Common
                Stock"), of PGT, Inc., a Delaware corporation (the "Company" or
                "Registrant"</font><font style="DISPLAY: inline; COLOR: #000000;">)</font><font style="DISPLAY: inline; COLOR: #000000;">&#160;</font><font style="DISPLAY: inline; COLOR: #000000;">listed
</font><font style="DISPLAY: inline; COLOR: #000000;">above,
                an </font><font style="DISPLAY: inline; COLOR: #000000;">indeterminate
                amoun</font><font style="DISPLAY: inline; COLOR: #000000;">t of interests
                to be offered or
                sold pursuant to the </font><font style="DISPLAY: inline; COLOR: #000000;">PGT Savings
                Plan</font><font style="DISPLAY: inline; COLOR: #000000;">&#160;</font><font style="DISPLAY: inline; COLOR: #000000;">(the
                "Plan").</font></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="LINE-HEIGHT: 13.7pt;">
            <td style="WIDTH: 40pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">(2</font><font style="DISPLAY: inline; COLOR: #000000;">)</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">Pursuant
                to Rule 416
                under</font><font style="DISPLAY: inline; COLOR: #000000;"> the Securities
                Act, this Registration Statement shall be de</font><font style="DISPLAY: inline; COLOR: #000000;">emed to cover
                an indeterminate
                number of additional shares as may be required to b</font><font style="DISPLAY: inline; COLOR: #000000;">e issued in
                the event of an
                adjustment as a result of an increase in the number of issued shares
                of
                the Registrant's Common Stock resulting from a subdivision of such
                shares,
                the payment of stock dividends or certain other capital
                adjustments.</font></font></div>
            </td>
          </tr>

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      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="LINE-HEIGHT: 13.7pt;">
            <td style="WIDTH: 40pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">(3</font><font style="DISPLAY: inline; COLOR: #000000;">)</font></font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">Estimate</font><font style="DISPLAY: inline; COLOR: #000000;">d
                solely for the purpose of
                calculating the registration fee and, pursuant to </font><font style="DISPLAY: inline; COLOR: #000000;">Rule </font><font style="DISPLAY: inline; COLOR: #000000;">457(c)
</font><font style="DISPLAY: inline; COLOR: #000000;">an</font><font style="DISPLAY: inline; COLOR: #000000;">d
                457(h) </font><font style="DISPLAY: inline; COLOR: #000000;">under the Securities
                Act</font><font style="DISPLAY: inline; COLOR: #000000;">,</font><font style="DISPLAY: inline; COLOR: #000000;">
                based </font><font style="DISPLAY: inline; COLOR: #000000;">on the average
                of the high and
                </font><font style="DISPLAY: inline; COLOR: #000000;">low sale prices
                of
                the</font><font style="DISPLAY: inline; COLOR: #000000;"> Common Stock
                respectively, on t</font><font style="DISPLAY: inline; COLOR: #000000;">he
                </font><font style="DISPLAY: inline; COLOR: #000000;">N</font><font style="DISPLAY: inline; COLOR: #000000;">ASDAQ</font><font style="DISPLAY: inline; COLOR: #000000;">
                Global Market</font><font style="DISPLAY: inline; COLOR: #000000;"> on</font><font style="DISPLAY: inline; COLOR: #000000;">&#160;</font><font style="DISPLAY: inline; COLOR: #000000;">October</font><font style="DISPLAY: inline; COLOR: #000000;">&#160;9</font><font style="DISPLAY: inline; COLOR: #000000;">,</font><font style="DISPLAY: inline; COLOR: #000000;">
                2007.</font></font></div>
            </td>
          </tr>

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    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman;">2</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>PART
      I</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>INFORMATION
      REQUIRED IN SECTION 10(a) PROSPECTUS</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; COLOR: #000000; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">(a)</font></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 5pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">The
      documents constituting Part I of
      this Registration Statement will be sent or given to participants in the
</font><font style="DISPLAY: inline; COLOR: #000000;">Plan</font><font style="DISPLAY: inline; COLOR: #000000;">&#160;</font><font style="DISPLAY: inline; COLOR: #000000;">as
      specified by Rule 428(b)(1) under
</font><font style="DISPLAY: inline; COLOR: #000000;">the Securities
      Act.&#160;&#160;</font><font style="DISPLAY: inline; COLOR: #000000;">Such
      documents ar</font><font style="DISPLAY: inline; COLOR: #000000;">e</font><font style="DISPLAY: inline; COLOR: #000000;">
      not filed with the
      Securitie</font><font style="DISPLAY: inline; COLOR: #000000;">s and Exchange
      Commission (the "</font><font style="DISPLAY: inline; COLOR: #000000;">Commission") either as
      part of this
      Registration Statement or as prospectuses or prospectus supplements pursuant
      to
      the note to Part I of Form S-8.</font><font style="DISPLAY: inline; COLOR: #000000;">&#160;</font><font style="DISPLAY: inline; COLOR: #000000;">These
      documents and the documents
      incorporate</font><font style="DISPLAY: inline; COLOR: #000000;">d by reference
      in this Registration Statement pursuant to Item 3 of Part II of this form,
      taken
      altogether, constitute a prospectus that meets the requirements of Section
      10(a)
      of the Securities Act.</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      written o</font><font style="DISPLAY: inline; COLOR: #000000;">r oral request, </font><font style="DISPLAY: inline; COLOR: #000000;">the
      Company</font><font style="DISPLAY: inline; COLOR: #000000;"> will provide, without
      charge, the
      documents incorporated by reference in Item 3 of Part II of this Registration
      Statement.&#160;&#160;</font><font style="DISPLAY: inline; COLOR: #000000;">The
      documents are incorporated by reference in the Section 10(a)
      prospectus.</font><font style="DISPLAY: inline; COLOR: #000000;">&#160;&#160;The
      Company will also prov</font><font style="DISPLAY: inline; COLOR: #000000;">ide,
      without charge, upon written or oral request, other documents required to be
      delivered to employees pursuant to Rule 428(b).&#160;&#160;Requests for the
      above-mentioned information should be directed to </font><font style="DISPLAY: inline; COLOR: #000000;">M</font><font style="DISPLAY: inline; COLOR: #000000;">ario
</font><font style="DISPLAY: inline; COLOR: #000000;">Ferrucci</font><font style="DISPLAY: inline; COLOR: #000000;">
      III,</font><font style="DISPLAY: inline; COLOR: #000000;">&#160;</font><font style="DISPLAY: inline; COLOR: #000000;">Esq.,
</font><font style="DISPLAY: inline; COLOR: #000000;">the
      Company</font><font style="DISPLAY: inline; COLOR: #000000;">&#8217;</font><font style="DISPLAY: inline; COLOR: #000000;">s
      Corporate</font><font style="DISPLAY: inline; COLOR: #000000;"> Counsel </font><font style="DISPLAY: inline; COLOR: #000000;">and
</font><font style="DISPLAY: inline; COLOR: #000000;">Secretary,
      at the address and telephone
      number on the cover of this Registration Statement.</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>PART
      II</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>Item
      3.&#160;&#160;Incorporation of Documents by Reference.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">The
      following documents filed by the Company and the Plan with the Commission
      pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange
      Act"), or the Securities Act are hereby incorporated by reference into this
      Registration Statement:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font><font style="DISPLAY: inline; COLOR: #000000;">(a)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; COLOR: #000000;">The
      Compa</font><font style="DISPLAY: inline; COLOR: #000000;">ny's</font><font style="DISPLAY: inline; COLOR: #000000;">
      Annual Report on Form 10-K for the
      fiscal year ended </font><font style="DISPLAY: inline; COLOR: #000000;">December
      30, 2006</font><font style="DISPLAY: inline; COLOR: #000000;">, filed with the
</font><font style="DISPLAY: inline; COLOR: #000000;">Commission</font><font style="DISPLAY: inline; COLOR: #000000;">
      on </font><font style="DISPLAY: inline; COLOR: #000000;">March 21</font><font style="DISPLAY: inline; COLOR: #000000;">,
      2007</font><font style="DISPLAY: inline; COLOR: #000000;">;</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font><font style="DISPLAY: inline; COLOR: #000000;">(b</font><font style="DISPLAY: inline; COLOR: #000000;">)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; COLOR: #000000;">The
      description of the
      Company</font><font style="DISPLAY: inline; COLOR: #000000;">&#8217;</font><font style="DISPLAY: inline; COLOR: #000000;">s</font><font style="DISPLAY: inline; COLOR: #000000;">
      Common Stock </font><font style="DISPLAY: inline; COLOR: #000000;">that is contained in
      the
      Company</font><font style="DISPLAY: inline; COLOR: #000000;">&#8217;</font><font style="DISPLAY: inline; COLOR: #000000;">s
      Registration Statement on Form 8-A
      filed with th</font><font style="DISPLAY: inline; COLOR: #000000;">e</font><font style="DISPLAY: inline; COLOR: #000000;">
      Commission </font><font style="DISPLAY: inline; COLOR: #000000;">under </font><font style="DISPLAY: inline; COLOR: #000000;">Section
      12 of </font><font style="DISPLAY: inline; COLOR: #000000;">the </font><font style="DISPLAY: inline; COLOR: #000000;">Exchange
      Act</font><font style="DISPLAY: inline; COLOR: #000000;">&#160;</font><font style="DISPLAY: inline; COLOR: #000000;">on
      June 16, 2006</font><font style="DISPLAY: inline; COLOR: #000000;">, including any amendment
      or report
      filed for the purpo</font><font style="DISPLAY: inline; COLOR: #000000;">se of
      updating such description; and</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font><font style="DISPLAY: inline; COLOR: #000000;">(c</font><font style="DISPLAY: inline; COLOR: #000000;">)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; COLOR: #000000;">All
      other reports filed by the Company
      pursuant to Section 13(a) or 15(d) of th</font><font style="DISPLAY: inline; COLOR: #000000;">e Exchange Act</font><font style="DISPLAY: inline; COLOR: #000000;">
      since December 30</font><font style="DISPLAY: inline; COLOR: #000000;">, 200</font><font style="DISPLAY: inline; COLOR: #000000;">6</font><font style="DISPLAY: inline; COLOR: #000000;">.</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">All
      documents filed or subsequently filed by the Company and the Plan pursuant
      to
      Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to filing a
      post-effective amendment which indicates that all securities offered hereby
      have
      been sold or which deregisters all securities offered hereby then remaining
      unsold, shall be deemed to be incorporated by reference herein and shall be
      deemed to be a part hereof from the date of the filing of such
      documents.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Any
      statement contained in a document incorporated or deemed to be incorporated
      by
      reference herein shall be deemed to be modified, superseded or replaced by
      a
      statement or</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman;">3</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">information
      contained in any other subsequently filed document incorporated herein by
      reference.&#160;&#160;Any such statement so modified, superseded or replaced
      shall not be deemed, except as so modified, superseded or replaced, to
      constitute a part of this Registration Statement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>Item
      4.&#160;&#160;Description of Securities.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Not
      applicable.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>Item
      5.&#160;&#160;Interests of Named Experts and Counsel.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Not
      applicable.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>Item
      6.&#160;&#160;Indemnification of Directors and Officers.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Section&#160;145
      of the Delaware General Corporation Law (the "DGCL") provides, in summary,
      that
      directors and officers of Delaware corporations are entitled, under certain
      circumstances, to be indemnified against all expenses and liabilities (including
      attorneys&#8217; fees) incurred by them as a result of suits brought against them in
      their capacity as directors or officers, if they acted in good faith and in
      a
      manner they reasonably believed to be in or not opposed to our best interests,
      and, with respect to any criminal action or proceeding, if they had no
      reasonable cause to believe their conduct was unlawful; provided that no
      indemnification may be made against expenses in respect of any claim, issue,
      or
      matter as to which they shall have been adjudged to be liable to us, unless
      and
      only to the extent that the court in which such action or suit was brought
      shall
      determine upon application that, despite the adjudication of liability but
      in
      view of all the circumstances of the case, they are fairly and reasonably
      entitled to indemnity for such expenses as the court shall deem proper. Any
      such
      indemnification may be made by us only as authorized in each specific case
      upon
      a determination by the stockholders, disinterested directors or independent
      legal counsel that indemnification is proper because the indemnitee has met
      the
      applicable standard of conduct.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Section&#160;102(b)(7)
      of the DGCL permits a corporation to provide in its certificate of incorporation
      that a director of the corporation shall not be personally liable to the
      corporation or its stockholders for monetary damages for breach of fiduciary
      duty as a director, except for liability for any breach of the director&#8217;s duty
      of loyalty to the corporation or its stockholders, for acts or omissions not
      in
      good faith or which involve intentional misconduct or a knowing violation of
      law, for unlawful payments of dividends or unlawful stock repurchases,
      redemptions or other distributions, or for any transaction from which the
      director derived an improper personal benefit.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Our
      amended and restated certificate of incorporation and amended and restated
      by-laws provide that we shall indemnify our directors and officers to the
      fullest extent permitted by law and that no director shall be liable for
      monetary damages to us or our stockholders for any breach of fiduciary duty,
      except to the extent provided by applicable law.&#160;&#160;We have entered into
      indemnification agreements with our directors.&#160;&#160;The indemnification
      agreements provide indemnification to our directors under certain circumstances
      for acts or omissions that may not be covered by directors' and officers'
      liability insurance and may, in some cases, be broader than the specific
      indemnification provisions contained under Delaware law.&#160;&#160;We currently
      maintain liability insurance for our directors and officers.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">
      <div align="left">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman;">4</font></div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">
      <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>Item
        7.&#160;&#160;Exemption From Registration Claimed.</strong></font></div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Not
      applicable.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>Item
      8.&#160;&#160;Exhibits.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">The
      exhibits listed in the Exhibit Index, which is incorporated herein by reference,
      are filed as part of this Registration Statement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">In
      accordance with Item 8 of Form S-8, the undersigned registrant hereby undertakes
      to submit the Plan and any amendments thereto to the Internal Revenue Service
      ("IRS") in a timely manner and has made or will make all changes required by
      the
      IRS in order to qualify the Plan.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>Item
      9.&#160;&#160;Undertakings</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">(a)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; COLOR: #000000;">The
      undersigned registrant</font><font style="DISPLAY: inline; COLOR: #000000;"> hereby undertakes:</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      file, during any period in which
      offers or s</font><font style="DISPLAY: inline; COLOR: #000000;">ales are being
      made, a post-effective amendment to this Registration
      Statement:</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 75pt; TEXT-INDENT: 90pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; COLOR: #000000; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">(i)</font></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 5pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">To
      include any prospectus required by
      Section 10(a)(</font><font style="DISPLAY: inline; COLOR: #000000;">3) of the
      Securities Act</font><font style="DISPLAY: inline; COLOR: #000000;">;</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 75pt; TEXT-INDENT: 90pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; COLOR: #000000; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">(ii)</font></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 5pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">To
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      or events arising after the effective date of this Registra</font><font style="DISPLAY: inline; COLOR: #000000;">tion 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 this Registration
      Statement.&#160;&#160;Notwithstanding the foregoing, any increase or
      decre</font><font style="DISPLAY: inline; COLOR: #000000;">a</font><font style="DISPLAY: inline; COLOR: #000000;">se
      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 f</font><font style="DISPLAY: inline; COLOR: #000000;">i</font><font style="DISPLAY: inline; COLOR: #000000;">led
      with the Commission pursuant to Rule
      424(b) if, in the aggregate, the changes in volume and price represent no more
      than </font><font style="DISPLAY: inline; COLOR: #000000;">a 20
      percent</font><font style="DISPLAY: inline; COLOR: #000000;"> change in the
      maximum aggregate offering price set forth in the &#8220;</font><font style="DISPLAY: inline; COLOR: #000000;">Calculation of R</font><font style="DISPLAY: inline; COLOR: #000000;">egistration
      Fee&#8221;</font><font style="DISPLAY: inline; COLOR: #000000;"> table in this Regist</font><font style="DISPLAY: inline; COLOR: #000000;">ration
      S</font><font style="DISPLAY: inline; COLOR: #000000;">tatement;</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 75pt; TEXT-INDENT: 90pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; COLOR: #000000; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">(iii)</font></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 5pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; COLOR: #000000; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">To
      include any material information with
      respect to the plan of distribution not previously disclosed in this
      Registration Statement or any material change to such information in this
      Registration Statement;</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font><em>Provided,
      however,</em> that
      paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the Registration
      Statement is on Form S-8, and the information required to be included in a
      post-effective amendment by those paragraphs is contained in reports filed
      with
      or furnished to the Commission by the Registrant pursuant to Section 13 or
      Section 15(d) of the Exchange Act that are incorporated by reference in this
      Registration Statement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 40pt; TEXT-INDENT: 75pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; COLOR: #000000; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">(2)</font></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 5pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">That,
      for the purpose of determining any
      liability under the Securities Act, each such post-effective
      amendment</font><font style="DISPLAY: inline; COLOR: #000000;"> shall be deemed
      to be a new registration statement</font><font style="DISPLAY: inline; COLOR: #000000;"> relating to the securities</font><font style="DISPLAY: inline; COLOR: #000000;">
      offered therein, and the offering of
      such securities at that time shall be deemed to be the initial bona fide
      offering thereof.</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="MARGIN-LEFT: 40pt; TEXT-INDENT: 75pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; COLOR: #000000; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">(3)</font></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 5pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">To
      remove from registration by means of
      a post-ef</font><font style="DISPLAY: inline; COLOR: #000000;">fective amendment
      any of the securities being registered which remain unsold at the termination
      of
      the offering.</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman;">5</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt">&#160;</div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; COLOR: #000000; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">(b)</font></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 5pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font style="DISPLAY: inline; COLOR: #000000;">The
      undersigned registrant</font><font style="DISPLAY: inline; COLOR: #000000;"> hereby undertakes that,
      for purposes of
      determining any liability </font><font style="DISPLAY: inline; COLOR: #000000;">under the Securities
      Act</font><font style="DISPLAY: inline; COLOR: #000000;">, each filing of the
      Compa</font><font style="DISPLAY: inline; COLOR: #000000;">ny</font><font style="DISPLAY: inline; COLOR: #000000;">&#8217;</font><font style="DISPLAY: inline; COLOR: #000000;">s
      annual report pursuant to Section
      13(a) or Section 15(d) of the</font><font style="DISPLAY: inline; COLOR: #000000;"> Exchange Act</font><font style="DISPLAY: inline; COLOR: #000000;">
      (and, where applicable, each filing of
      an employee benefit plan</font><font style="DISPLAY: inline; COLOR: #000000;">&#8217;</font><font style="DISPLAY: inline; COLOR: #000000;">s
      annual report pursuant to Section
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      Act</font><font style="DISPLAY: inline; COLOR: #000000;">) that is incorporated
      by reference in this Regis</font><font style="DISPLAY: inline; COLOR: #000000;">tration 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
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      fide</em></font><font style="DISPLAY: inline; COLOR: #000000;"> offering
      thereof.</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      as indemnification
      for</font><font style="DISPLAY: inline; COLOR: #000000;"> liabilities arising
      </font><font style="DISPLAY: inline; COLOR: #000000;">under the Securities
      Act</font><font style="DISPLAY: inline; COLOR: #000000;"> may be permitted to
      directors, officers and controlling persons of the Company pursuant to the
      foregoing provisions, or otherwise, the Company has been advised that in the
      opinion of the Commission such indemni</font><font style="DISPLAY: inline; COLOR: #000000;">fication is against public
      policy as
      expressed in the </font><font style="DISPLAY: inline; COLOR: #000000;">Securities
</font><font style="DISPLAY: inline; COLOR: #000000;">Act
      and is, therefore,
      unenforceable.&#160;&#160;In the event that a claim for indemnification against
      such liabilities (other than the payment by the Company of expenses incurred
      or
      paid by a director</font><font style="DISPLAY: inline; COLOR: #000000;">, officer
      or controlling person of the Company 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 Company will, unless
      in
      the opi</font><font style="DISPLAY: inline; COLOR: #000000;">n</font><font style="DISPLAY: inline; COLOR: #000000;">ion
      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 </font><font style="DISPLAY: inline; COLOR: #000000;">Securities
</font><font style="DISPLAY: inline; COLOR: #000000;">Act
      and will be governed by
      the f</font><font style="DISPLAY: inline; COLOR: #000000;">inal adjudication of
      such issue.</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">(signatures
      on following page)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman;">6</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>SIGNATURES</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">The
      Registrant</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">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 on Form
      S-8
      to be signed on its behalf by the undersigned, thereunto duly authorized, in
      the
      City of North Venice, State of Florida, on this 15th day of October,
      2007.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" valign="top" width="36%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td valign="top" width="6%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong>PGT,
                Inc.</strong></font></div>
            </td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="36%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="6%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="21%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="36%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="top" width="6%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">By:</font></div>
            </td>
            <td align="left" valign="top" width="21%" style="BORDER-BOTTOM: black 0.5pt solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">/s/
                Rodney Hershberger</font></div>
            </td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="36%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="top" width="6%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Name:</font></div>
            </td>
            <td align="left" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Rodney
                Hershberger</font></div>
            </td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="36%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="top" width="6%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Title:</font></div>
            </td>
            <td align="left" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">President
                and Chief</font></div>
            </td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="36%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="6%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Executive
                Officer</font></div>
            </td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">KNOW
      ALL MEN BY THESE PRESENTS, that each person whose signature appears below
      authorizes Mario Ferrucci III, Esq., as his attorney in fact and agent, with
      full power of substitution and resubstitution, to execute, in his name and
      on
      his behalf, in any and all capacities, this Registration Statement on Form
      S-8
      and any amendments thereto (and any additional registration statement related
      thereto permitted by Rule 462(b) promulgated under the Securities Act of 1933
      (and all further amendments including post-effective amendments thereto))
      necessary or advisable to enable the Registrant to comply with the Securities
      Act, and any rules, regulations and requirements of the Commission, in respect
      thereof, in connection with the registration of the securities which are the
      subject of such Registration Statement, which amendments may make such changes
      in such Registration Statement as such attorney may deem appropriate, and with
      full power and authority to perform and do any and all acts and things
      whatsoever which any such attorney or substitute may deem necessary or advisable
      to be performed or done in connection with any or all of the above-described
      matters, as fully as each of the undersigned could do if personally present
      and
      acting, hereby ratifying and approving all acts of any such attorney or
      substitute.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 40pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Pursuant
      to the requirements of the Securities Act of 1933, this Registration Statement
      has been signed by the following persons on behalf of the Registrant in the
      capacities and on the dates indicated.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong><u>Name</u></strong></font></div>
                <div>&#160;</div>
              </td>
              <td valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong><u>Title</u></strong></font></div>
                <div>&#160;</div>
              </td>
              <td valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><strong><u>Date</u></strong></font></div>
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                  Rodney Hershberger</u></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Rodney
                  Hershberger</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">President,
                  Chief Executive Officer, and Director <br>(Principal Executive Officer and
                  Director)</font></div>
              </td>
              <td align="left" valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October
                  15, 2007</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                  Jeffrey T. Jackson</u></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Jeffrey
                  T. Jackson</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Chief
                  Financial Officer and Treasurer</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">(Principal
                  Financial Officer and Principal Accounting Officer)</font></div>
              </td>
              <td align="left" valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October
                  15, 2007</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div>
        <div>
          <table cellpadding="0" cellspacing="0" width="100%">

              <tr>
                <td align="left" valign="top" width="26%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                    Paul S. Levy</u></font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Paul
                    S. Levy</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                </td>
                <td align="left" valign="top" width="31%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Director</font></div>
                </td>
                <td align="left" valign="top" width="16%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October
                    15, 2007</font></div>
                </td>
              </tr>

          </table>
        </div>
      </div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                  Daniel Agroskin</u></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Daniel
                  Agroskin</font></div>
              </td>
              <td align="left" valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Director</font></div>
              </td>
              <td align="left" valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October
                  15, 2007</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div>&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman;">7</font></div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div>
      <div>&#160;</div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                  Alexander R. Castaldi</u></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Alexander
                  R. Castaldi</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Director</font></div>
              </td>
              <td align="left" valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October
                  15, 2007</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                  Richard D. Feintuch</u></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Richard
                  D. Feintuch</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Director</font></div>
              </td>
              <td align="left" valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October
                  15, 2007</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                  Ramsey A. Frank</u></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Ramsey
                  A. Frank</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Director</font></div>
              </td>
              <td align="left" valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October
                  15, 2007</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                  M. Joseph McHugh</u></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">M.
                  Joseph McHugh</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Director</font></div>
              </td>
              <td align="left" valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October&#160;15,
                  2007</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                  Brett N. Milgrim</u></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Brett
                  N. Milgrim</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Director</font></div>
              </td>
              <td align="left" valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October
                  15, 2007</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                  William J. Morgan</u></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">William
                  J. Morgan</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Director</font></div>
              </td>
              <td align="left" valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October
                  15, 2007</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                  Floyd F. Sherman</u></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Floyd
                  F. Sherman</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
              </td>
              <td align="left" valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Director</font></div>
              </td>
              <td align="left" valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October&#160;15,
                  2007</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;"><u>/s/
                  Randy L. White</u></font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Randy
                  L. White</font></div>
              </td>
              <td align="left" valign="top" width="31%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Director</font></div>
              </td>
              <td align="left" valign="top" width="16%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">October
                  15, 2007</font></div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman;">8</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">The
      Plan</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Pursuant
      to the requirements of the
      Securities Act of 1933, the trustees (or other persons who administer the Plan)
      have duly caused this registration statement to be signed on its behalf by
      the
      undersigned, thereunto duly authorized, in the City of North Venice, State
      of
      Florida, on this&#160;15th day of October, 2007.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" valign="top" width="36%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" colspan="2" valign="top" width="28%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman bold, times new roman, serif;"><strong>PGT
                SAVINGS PLAN</strong></font></div>
            </td>
            <td valign="top" width="15%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="36%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="6%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="22%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="15%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="36%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="top" width="6%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">By:</font></div>
            </td>
            <td align="left" valign="top" width="22%" style="BORDER-BOTTOM: black 0.5pt solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">/s/
                Jeffrey T. Jackson</font></div>
            </td>
            <td valign="top" width="15%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="36%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="top" width="6%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Name:</font></div>
            </td>
            <td align="left" valign="top" width="22%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Jeffrey
                T. Jackson</font></div>
            </td>
            <td valign="top" width="15%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="36%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="top" width="6%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Title:</font></div>
            </td>
            <td align="left" valign="top" width="22%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: times new roman, serif;">Plan
                Administrator</font></div>
            </td>
            <td valign="top" width="15%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="36%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="6%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="22%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="15%"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>

      </table>
    </div>
    <div>&#160;</div>
    <div><br>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman;">9</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;"><strong>EXHIBIT
      INDEX</strong></font></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="LINE-HEIGHT: 13.7pt;">
            <td style="WIDTH: 110pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">4.1</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Amended
                and Restated Certificate of Incorporation of PGT, Inc. (incorporated
                herein by reference to Exhibit 3.1 to Amendment No. 3 to the Registration
                Statement of the Company on Form S-1, filed with the Securities and
                Exchange Commission on June 8, 2006, Registration No.
                333-132365).</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="LINE-HEIGHT: 13.7pt;">
            <td style="WIDTH: 110pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">4.2</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Amended
                and Restated By-Laws of PGT, Inc. (incorporated herein by reference
                to
                Exhibit 3.2 to Amendment No. 3 to the Registration Statement of the
                Company on Form S-1, filed with the Securities and Exchange Commission
                on
                June 8, 2006, Registration No.
                333-132365).</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="LINE-HEIGHT: 13.7pt;">
            <td style="WIDTH: 110pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">4.3</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Specimen
                Certificate of the Company's Common Stock, par value $0.01 per share
                (incorporated herein by reference to Exhibit 4.1 to Amendment No.&#160;2
                to the Registration Statement of the Company on Form S-1, filed with
                the
                Securities and Exchange Commission on May 25, 2006, Registration
                No.
                333-132365).</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="LINE-HEIGHT: 13.7pt;">
            <td style="WIDTH: 110pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">4.4</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Form
                of Amended and Restated Security Holders Agreement, by and among
                PGT,
                Inc., JLL Partners Fund IV, L.P. and the stockholders named therein
                (incorporated herein by reference to Exhibit&#160;4.2 to the Company&#8217;s
                Amendment No. 3 to the Registration Statement of the Company on Form
                S-1,
                filed with the Securities and Exchange Commission on June 8, 2006,
                Registration No. 333-132365).</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="LINE-HEIGHT: 13.7pt;">
            <td style="WIDTH: 110pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">4.5*</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">PGT
                Savings Plan.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="LINE-HEIGHT: 13.7pt;">
            <td style="WIDTH: 110pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">5.1</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Omitted
                as inapplicable pursuant to Item 8 of Form S-8, which provides that
                a
                legal opinion as to the legality of the securities being registered
                is
                required only with respect to original issuance securities.
                </font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="LINE-HEIGHT: 13.7pt;">
            <td style="WIDTH: 110pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">23.1*</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Consent
                of Ernst &amp; Young LLP.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="LINE-HEIGHT: 13.7pt;">
            <td style="WIDTH: 110pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">24.1*</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">Power
                of Attorney (included on signature
                page).</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">__________________________</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 13.7pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman, serif;">*
      Filed herewith.</font></div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Times New Roman;"><br>10</font></div>
  </body>
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[{"type": "S-8", "sequence": "1", "filename": "pgts8.htm", "description": "FORM S-8", "secsgml_size_bytes": 112768}]
{"company-data": {"conformed-name": "PGT, Inc.", "cik": "0001354327", "assigned-sic": "3442", "irs-number": "200634715", "state-of-incorporation": "DE"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-146719", "film-number": "071172572"}, "business-address": {"street1": "1070 TECHNOLOGY DRIVE", "city": "NOKOMIS", "state": "FL", "zip": "34275", "phone": "941-480-1600"}, "mail-address": {"street1": "1070 TECHNOLOGY DRIVE", "city": "NOKOMIS", "state": "FL", "zip": "34275"}}
pgts8.htm
As
      Filed with the Securities and Exchange Commission on October 15,
      2007
UNITED
      STATES
SECURITIES
      AND EXCHANGE COMMISSION
Washington,
      D.C. 20549
_______________
FORM
      S-8
REGISTRATION
      STATEMENT
UNDER
      THE SECURITIES ACT OF 1933
_______________
PGT,
      INC.
(Exact
      name of registrant as specified in its charter)
Delaware
(State
                or other jurisdiction of
Incorporation
                or organization)
20-0634715
(I.R.S.
                Employer Identification No.)
1070
      Technology Drive
North
      Venice, Florida  34275
(941)
      480-1600
(Address,
      including zip code, and telephone number
of
      registrant's principal executive offices)
_______________
PGT
      SAVINGS PLAN
(Full
      title of the plan)
_______________
Mario
      Ferrucci III, Esq.
Corporate
      Counsel
PGT,
      Inc.
1070
      Technology Drive
North
      Venice, Florida  34275
(Name
      and address of agent for service)
(941)
      480-1600
(Telephone
      number, including area code, of agent for service)
It
      is respectfully requested that the Commission also send copies of all notices,
      orders and communications to:
Robert
      B. Pincus, Esq.
Allison
      Land, Esq.
Skadden,
      Arps, Slate, Meagher & Flom LLP
One
      Rodney Square
Wilmington,
      Delaware 19801
(302)
      651-3000
CALCULATION
      OF REGISTRATION FEE
Title
                of Securities To Be
Registered
Amount
                To Be
Registered(1)(2)
Proposed
                Maximum
Offering
                Price Per Share(3)
Proposed
                Maximum
Aggregate
                Offering Price
Amount
                of
Registration
                Fee(3)
Common
                stock, par value $0.01 per share
500,000
$8.09
$4,045,000
$125.00
(1)
Pursuant
                to Rule 416 under the
                Securities Act of 1933, as amended
(the
                "Securities Act")
, this Re
gistration
Statement
                shall also cover, in
                addition to the
common stock,
                par value
                $
0
.01
                per share (the "Common
                Stock"), of PGT, Inc., a Delaware corporation (the "Company" or
                "Registrant"
)
listed
above,
                an
indeterminate
                amoun
t of interests
                to be offered or
                sold pursuant to the
PGT Savings
                Plan
(the
                "Plan").
(2
)
Pursuant
                to Rule 416
                under
the Securities
                Act, this Registration Statement shall be de
emed to cover
                an indeterminate
                number of additional shares as may be required to b
e issued in
                the event of an
                adjustment as a result of an increase in the number of issued shares
                of
                the Registrant's Common Stock resulting from a subdivision of such
                shares,
                the payment of stock dividends or certain other capital
                adjustments.
(3
)
Estimate
d
                solely for the purpose of
                calculating the registration fee and, pursuant to
Rule
457(c)
an
d
                457(h)
under the Securities
                Act
,
based
on the average
                of the high and
low sale prices
                of
                the
Common Stock
                respectively, on t
he
N
ASDAQ
Global Market
on
October
9
,
2007.
2
PART
      I
INFORMATION
      REQUIRED IN SECTION 10(a) PROSPECTUS
(a)
The
      documents constituting Part I of
      this Registration Statement will be sent or given to participants in the
Plan
as
      specified by Rule 428(b)(1) under
the Securities
      Act.
Such
      documents ar
e
not filed with the
      Securitie
s and Exchange
      Commission (the "
Commission") either as
      part of this
      Registration Statement or as prospectuses or prospectus supplements pursuant
      to
      the note to Part I of Form S-8.
These
      documents and the documents
      incorporate
d by reference
      in this Registration Statement pursuant to Item 3 of Part II of this form,
      taken
      altogether, constitute a prospectus that meets the requirements of Section
      10(a)
      of the Securities Act.
(b)
Upon
      written o
r oral request,
the
      Company
will provide, without
      charge, the
      documents incorporated by reference in Item 3 of Part II of this Registration
      Statement.
The
      documents are incorporated by reference in the Section 10(a)
      prospectus.
The
      Company will also prov
ide,
      without charge, upon written or oral request, other documents required to be
      delivered to employees pursuant to Rule 428(b).  Requests for the
      above-mentioned information should be directed to
M
ario
Ferrucci
III,
Esq.,
the
      Company
'
s
      Corporate
Counsel
and
Secretary,
      at the address and telephone
      number on the cover of this Registration Statement.
PART
      II
INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT
Item
      3.  Incorporation of Documents by Reference.
The
      following documents filed by the Company and the Plan with the Commission
      pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange
      Act"), or the Securities Act are hereby incorporated by reference into this
      Registration Statement:
(a)
The
      Compa
ny's
Annual Report on Form 10-K for the
      fiscal year ended
December
      30, 2006
, filed with the
Commission
on
March 21
,
      2007
;
(b
)
The
      description of the
      Company
'
s
Common Stock
that is contained in
      the
      Company
'
s
      Registration Statement on Form 8-A
      filed with th
e
Commission
under
Section
      12 of
the
Exchange
      Act
on
      June 16, 2006
, including any amendment
      or report
      filed for the purpo
se of
      updating such description; and
(c
)
All
      other reports filed by the Company
      pursuant to Section 13(a) or 15(d) of th
e Exchange Act
since December 30
, 200
6
.
All
      documents filed or subsequently filed by the Company and the Plan pursuant
      to
      Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to filing a
      post-effective amendment which indicates that all securities offered hereby
      have
      been sold or which deregisters all securities offered hereby then remaining
      unsold, shall be deemed to be incorporated by reference herein and shall be
      deemed to be a part hereof from the date of the filing of such
      documents.
Any
      statement contained in a document incorporated or deemed to be incorporated
      by
      reference herein shall be deemed to be modified, superseded or replaced by
      a
      statement or
3
information
      contained in any other subsequently filed document incorporated herein by
      reference.  Any such statement so modified, superseded or replaced
      shall not be deemed, except as so modified, superseded or replaced, to
      constitute a part of this Registration Statement.
Item
      4.  Description of Securities.
Not
      applicable.
Item
      5.  Interests of Named Experts and Counsel.
Not
      applicable.
Item
      6.  Indemnification of Directors and Officers.
Section 145
      of the Delaware General Corporation Law (the "DGCL") provides, in summary,
      that
      directors and officers of Delaware corporations are entitled, under certain
      circumstances, to be indemnified against all expenses and liabilities (including
      attorneys' fees) incurred by them as a result of suits brought against them in
      their capacity as directors or officers, if they acted in good faith and in
      a
      manner they reasonably believed to be in or not opposed to our best interests,
      and, with respect to any criminal action or proceeding, if they had no
      reasonable cause to believe their conduct was unlawful; provided that no
      indemnification may be made against expenses in respect of any claim, issue,
      or
      matter as to which they shall have been adjudged to be liable to us, unless
      and
      only to the extent that the court in which such action or suit was brought
      shall
      determine upon application that, despite the adjudication of liability but
      in
      view of all the circumstances of the case, they are fairly and reasonably
      entitled to indemnity for such expenses as the court shall deem proper. Any
      such
      indemnification may be made by us only as authorized in each specific case
      upon
      a determination by the stockholders, disinterested directors or independent
      legal counsel that indemnification is proper because the indemnitee has met
      the
      applicable standard of conduct.
Section 102(b)(7)
      of the DGCL permits a corporation to provide in its certificate of incorporation
      that a director of the corporation shall not be personally liable to the
      corporation or its stockholders for monetary damages for breach of fiduciary
      duty as a director, except for liability for any breach of the director's duty
      of loyalty to the corporation or its stockholders, for acts or omissions not
      in
      good faith or which involve intentional misconduct or a knowing violation of
      law, for unlawful payments of dividends or unlawful stock repurchases,
      redemptions or other distributions, or for any transaction from which the
      director derived an improper personal benefit.
Our
      amended and restated certificate of incorporation and amended and restated
      by-laws provide that we shall indemnify our directors and officers to the
      fullest extent permitted by law and that no director shall be liable for
      monetary damages to us or our stockholders for any breach of fiduciary duty,
      except to the extent provided by applicable law.  We have entered into
      indemnification agreements with our directors.  The indemnification
      agreements provide indemnification to our directors under certain circumstances
      for acts or omissions that may not be covered by directors' and officers'
      liability insurance and may, in some cases, be broader than the specific
      indemnification provisions contained under Delaware law.  We currently
      maintain liability insurance for our directors and officers.
4
Item
        7.  Exemption From Registration Claimed.
Not
      applicable.
Item
      8.  Exhibits.
The
      exhibits listed in the Exhibit Index, which is incorporated herein by reference,
      are filed as part of this Registration Statement.
In
      accordance with Item 8 of Form S-8, the undersigned registrant hereby undertakes
      to submit the Plan and any amendments thereto to the Internal Revenue Service
      ("IRS") in a timely manner and has made or will make all changes required by
      the
      IRS in order to qualify the Plan.
Item
      9.  Undertakings
(a)
The
      undersigned registrant
hereby undertakes:
(1)
To
      file, during any period in which
      offers or s
ales 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 this Registra
tion 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 this Registration
      Statement.  Notwithstanding the foregoing, any increase or
      decre
a
se
      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 f
i
led
      with the Commission pursuant to Rule
      424(b) if, in the aggregate, the changes in volume and price represent no more
      than
a 20
      percent
change in the
      maximum aggregate offering price set forth in the "
Calculation of R
egistration
      Fee"
table in this Regist
ration
      S
tatement;
(iii)
To
      include any material information with
      respect to the plan of distribution not previously disclosed in this
      Registration Statement or any material change to such information in this
      Registration Statement;
Provided,
      however,
that
      paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the Registration
      Statement is on Form S-8, and the information required to be included in a
      post-effective amendment by those paragraphs is contained in reports filed
      with
      or furnished to the Commission by the Registrant pursuant to Section 13 or
      Section 15(d) of the Exchange Act that are incorporated by reference in this
      Registration Statement.
(2)
That,
      for the purpose of determining any
      liability under the Securities Act, each such post-effective
      amendment
shall be deemed
      to be a new registration statement
relating to the securities
offered therein, and the offering of
      such securities at that time shall be deemed to be the initial bona fide
      offering thereof.
(3)
To
      remove from registration by means of
      a post-ef
fective amendment
      any of the securities being registered which remain unsold at the termination
      of
      the offering.
5
(b)
The
      undersigned registrant
hereby undertakes that,
      for purposes of
      determining any liability
under the Securities
      Act
, each filing of the
      Compa
ny
'
s
      annual report pursuant to Section
      13(a) or Section 15(d) of the
Exchange Act
(and, where applicable, each filing of
      an employee benefit plan
'
s
      annual report pursuant to Section
      15(d) of the
Exchange
      Act
) that is incorporated
      by reference in this Regis
tration Statement shall
      be deemed to be
      a new registration statement relating to the securities offered therein, and
      the
      offering of such securities at that time shall be deemed to be the initial
bona
      fide
offering
      thereof.
(c)
Insofar
      as indemnification
      for
liabilities arising
under the Securities
      Act
may be permitted to
      directors, officers and controlling persons of the Company pursuant to the
      foregoing provisions, or otherwise, the Company has been advised that in the
      opinion of the Commission such indemni
fication is against public
      policy as
      expressed in the
Securities
Act
      and is, therefore,
      unenforceable.  In the event that a claim for indemnification against
      such liabilities (other than the payment by the Company of expenses incurred
      or
      paid by a director
, officer
      or controlling person of the Company in the successful defense of any action,
      suit or proceeding) is asserted by such director, officer or controlling person
      in connection with the securities being registered, the Company will, unless
      in
      the opi
n
ion
      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 f
inal adjudication of
      such issue.
(signatures
      on following page)
6
SIGNATURES
The
      Registrant
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 on Form
      S-8
      to be signed on its behalf by the undersigned, thereunto duly authorized, in
      the
      City of North Venice, State of Florida, on this 15th day of October,
      2007.
PGT,
                Inc.
By:
/s/
                Rodney Hershberger
Name:
Rodney
                Hershberger
Title:
President
                and Chief
Executive
                Officer
KNOW
      ALL MEN BY THESE PRESENTS, that each person whose signature appears below
      authorizes Mario Ferrucci III, Esq., as his attorney in fact and agent, with
      full power of substitution and resubstitution, to execute, in his name and
      on
      his behalf, in any and all capacities, this Registration Statement on Form
      S-8
      and any amendments thereto (and any additional registration statement related
      thereto permitted by Rule 462(b) promulgated under the Securities Act of 1933
      (and all further amendments including post-effective amendments thereto))
      necessary or advisable to enable the Registrant to comply with the Securities
      Act, and any rules, regulations and requirements of the Commission, in respect
      thereof, in connection with the registration of the securities which are the
      subject of such Registration Statement, which amendments may make such changes
      in such Registration Statement as such attorney may deem appropriate, and with
      full power and authority to perform and do any and all acts and things
      whatsoever which any such attorney or substitute may deem necessary or advisable
      to be performed or done in connection with any or all of the above-described
      matters, as fully as each of the undersigned could do if personally present
      and
      acting, hereby ratifying and approving all acts of any such attorney or
      substitute.
Pursuant
      to the requirements of the Securities Act of 1933, this Registration Statement
      has been signed by the following persons on behalf of the Registrant in the
      capacities and on the dates indicated.
Name
Title
Date
/s/
                  Rodney Hershberger
Rodney
                  Hershberger
President,
                  Chief Executive Officer, and Director
(Principal Executive Officer and
                  Director)
October
                  15, 2007
/s/
                  Jeffrey T. Jackson
Jeffrey
                  T. Jackson
Chief
                  Financial Officer and Treasurer
(Principal
                  Financial Officer and Principal Accounting Officer)
October
                  15, 2007
/s/
                    Paul S. Levy
Paul
                    S. Levy
Director
October
                    15, 2007
/s/
                  Daniel Agroskin
Daniel
                  Agroskin
Director
October
                  15, 2007
7
/s/
                  Alexander R. Castaldi
Alexander
                  R. Castaldi
Director
October
                  15, 2007
/s/
                  Richard D. Feintuch
Richard
                  D. Feintuch
Director
October
                  15, 2007
/s/
                  Ramsey A. Frank
Ramsey
                  A. Frank
Director
October
                  15, 2007
/s/
                  M. Joseph McHugh
M.
                  Joseph McHugh
Director
October 15,
                  2007
/s/
                  Brett N. Milgrim
Brett
                  N. Milgrim
Director
October
                  15, 2007
/s/
                  William J. Morgan
William
                  J. Morgan
Director
October
                  15, 2007
/s/
                  Floyd F. Sherman
Floyd
                  F. Sherman
Director
October 15,
                  2007
/s/
                  Randy L. White
Randy
                  L. White
Director
October
                  15, 2007
8
The
      Plan
Pursuant
      to the requirements of the
      Securities Act of 1933, the trustees (or other persons who administer the Plan)
      have duly caused this registration statement to be signed on its behalf by
      the
      undersigned, thereunto duly authorized, in the City of North Venice, State
      of
      Florida, on this 15th day of October, 2007.
PGT
                SAVINGS PLAN
By:
/s/
                Jeffrey T. Jackson
Name:
Jeffrey
                T. Jackson
Title:
Plan
                Administrator
9
EXHIBIT
      INDEX
4.1
Amended
                and Restated Certificate of Incorporation of PGT, Inc. (incorporated
                herein by reference to Exhibit 3.1 to Amendment No. 3 to the Registration
                Statement of the Company on Form S-1, filed with the Securities and
                Exchange Commission on June 8, 2006, Registration No.
                333-132365).
4.2
Amended
                and Restated By-Laws of PGT, Inc. (incorporated herein by reference
                to
                Exhibit 3.2 to Amendment No. 3 to the Registration Statement of the
                Company on Form S-1, filed with the Securities and Exchange Commission
                on
                June 8, 2006, Registration No.
                333-132365).
4.3
Specimen
                Certificate of the Company's Common Stock, par value $0.01 per share
                (incorporated herein by reference to Exhibit 4.1 to Amendment No. 2
                to the Registration Statement of the Company on Form S-1, filed with
                the
                Securities and Exchange Commission on May 25, 2006, Registration
                No.
                333-132365).
4.4
Form
                of Amended and Restated Security Holders Agreement, by and among
                PGT,
                Inc., JLL Partners Fund IV, L.P. and the stockholders named therein
                (incorporated herein by reference to Exhibit 4.2 to the Company's
                Amendment No. 3 to the Registration Statement of the Company on Form
                S-1,
                filed with the Securities and Exchange Commission on June 8, 2006,
                Registration No. 333-132365).
4.5*
PGT
                Savings Plan.
5.1
Omitted
                as inapplicable pursuant to Item 8 of Form S-8, which provides that
                a
                legal opinion as to the legality of the securities being registered
                is
                required only with respect to original issuance securities.
23.1*
Consent
                of Ernst & Young LLP.
24.1*
Power
                of Attorney (included on signature
                page).
__________________________
*
      Filed herewith.
10