As filed with the Securities and Exchange Commission on May 3, 2007
                                                      Registration Number: 333-

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933

                             GS CARBON CORPORATION
                             ---------------------
               (Exact name of Registrant as specified in Charter)

Delaware                                                       20-5996486
--------------------------------------------------------------------------------
(State of Incorporation)                           (I.R.S. Employer I.D. Number)

                 One Penn Plaza, Suite 1612, New York, NY 10119
                    (Address of Principal Executive Offices)

                        2007 STOCK AND STOCK OPTION PLAN
                        --------------------------------
                              (Full Title of Plan)

                                 Kevin Kreisler
                              GS Carbon Corporation
                           One Penn Plaza, Suite 1612
                               New York, NY 10119
                                (212) 994-5374
--------------------------------------------------------------------------------
            (Name, Address and Telephone Number of Agent for Service)

                                    Copy to:
                               ROBERT BRANTL, ESQ.
                                52 Mulligan Lane
                               Irvington, NY 10533
                                 (914) 683-3026
<TABLE>

                         CALCULATION OF REGISTRATION FEE
<CAPTION>

     Title of                               Proposed Maximum       Proposed Maximum
     Securities          Amount to               Offering               Aggregate       Amount of
     to be Registered    be Registered(1)   Price per Share (2)    Offering Price (2)   Registration Fee
--------------------------------------------------------------------------------------------------------
<S>                    <C>                       <C>                    <C>                  <C>
Common Stock,          50,000,000 shares         $0.01                  $500,000             $15.35
$.001 par value
--------------------------------------------------------------------------------------------------------
<FN>

(1)  This  Registration  Statement  also  covers  an  indeterminable  number  of
     additional  shares that may be issued as a result of an  adjustment  in the
     shares in the event of a stock  split,  stock  dividend or similar  capital
     adjustment, as required by the Plan.

(2)  The price stated is estimated  solely for  purposes of  calculation  of the
     registration fee and is the product  resulting from multiplying  50,000,000
     shares by $0.01 the closing price for the Common Stock  reported on the OTC
     Bulletin Board as of April 30, 2007.
</FN>
</TABLE>

<PAGE>




                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Documents by Reference.

     GS  Carbon   Corporation   (formerly  known  as   "DirectView,   Inc.")  is
incorporating  by reference the following  documents  previously  filed with the
Securities and Exchange Commission:

     (a)  GS Carbon's  Annual Report on Form 10-KSB for the year ended  December
          31, 2006;

     (b)  the   description  of  GS  Carbon's  Common  Stock  contained  in  the
          Registration Statement on Form 8-A filed on December 7, 2006 (File No.
          000-52356).

     GS Carbon is also incorporating by reference all documents  hereafter filed
by GS Carbon pursuant to Sections  13(a),  13(c), 14 and 15(d) of the Securities
Exchange Act of 1934,  prior to the filing of a  post-effective  amendment which
indicates that all securities  offered have been sold or which  deregisters  all
securities then remaining unsold.

Item 4.  Description of Securities.

     Not Applicable.

Item 5.  Interests of Named Experts and Counsel.

     Robert Brantl,  Esq., counsel to GS Carbon, has passed upon the validity of
the shares registered pursuant to this Registration Statement.  Mr. Brantl holds
no interest in the securities of GS Carbon Corporation.

Item 6.  Indemnification of Directors and Officers.

     Section  145 of the  General  Corporation  Law of  the  State  of  Delaware
authorizes a  corporation  to provide  indemnification  to a director,  officer,
employee or agent of the  corporation,  including  attorneys'  fees,  judgments,
fines and amounts paid in settlement, actually and reasonably incurred by him in
connection  with such action,  suit or  proceeding,  if such party acted in good
faith and in a manner he reasonably believed to be in or not opposed to the best
interests  of the  corporation,  and,  with  respect to any  criminal  action or
proceeding,  had no  reasonable  cause to believe his  conduct  was  unlawful as
determined in accordance  with the statute,  and except that with respect to any
action  which  results  in a  judgment  against  the  person and in favor of the
corporation the corporation may not indemnify unless a court determines that the
person is fairly and  reasonably  entitled to the  indemnification.  Section 145
further provides that indemnification shall be provided if the party in question
is successful on the merits.

Our certificate of incorporation provides that members of our board of directors
are protected  against  personal  liability to the fullest  extent  permitted by
Delaware corporate law. Delaware corporate law permits a Delaware corporation to
eliminate  the personal  liability  of its  directors  for monetary  damages for
breach of fiduciary  duty,  except for breaches of the duty of loyalty,  acts or
omissions  not in good  faith  or  involving  intentional  misconduct,  improper
payment of dividends,  or transactions in which the director derived an improper
personal benefit.
<PAGE>

Insofar as indemnification  for liabilities under the Securities Act of 1933 may
be permitted to our directors,  officers or controlling  persons pursuant to the
foregoing  provision or otherwise,  we have been advised that, in the opinion of
the Securities and Exchange  Commission,  such indemnification is against public
policy as expressed in that Act and is, therefore, unenforceable.

Item 7.  Exemption from Registration Claimed.

     Not applicable.

Item 8.  Exhibits.

     4.1  2007 Stock and Stock Option Plan

     5    Opinion of Robert Brantl, Esq.

     23.1 Consent of Rosenberg Rich Baker Berman & Company

     23.2 Consent of Sherb & Co., LLP

     23.3 Consent of Robert Brantl,  Esq. is contained in his opinion,  filed as
          Exhibit 5.

Item 9.  Undertakings.

     GS Carbon Corporation hereby undertakes:

     (1)  To file,  during any period in which offers or sales are being made, a
          post-effective amendment to this Registration Statement to include any
          material  information  with  respect to the plan of  distribution  not
          previously  disclosed  in the  Registration  Statement or any material
          change to such information in the Registration Statement;

     (2)  That,  for  the  purpose  of  determining   any  liability  under  the
          Securities Act of 1933,  each such  post-effective  amendment shall be
          deemed to be a new registration  statement  relating to the securities
          offered  therein,  and the  offering of such  securities  at that time
          shall be deemed to be the initial bona fide offering thereof;

     (3)  To remove from registration by means of a post-effective amendment any
          of  the  securities  being  registered  which  remain  unsold  at  the
          termination of the offering;

     (4)  That, for purposes of determining  any liability  under the Securities
          Act of 1933,  each  filing of the annual  report  pursuant  to Section
          13(a) or 15(d) of the  Securities  Exchange  Act of 1934  (and,  where
          applicable,  each filing of an employee  benefit  plan's annual report
          pursuant to Section 15(d) of the Securities Exchange Act of 1934) that
          is incorporated by reference in this  Registration  Statement shall be
          deemed to be a new registration  statement  relating to the securities
          offered herein, and the offering of such securities at that time shall
          be deemed to be the initial bona fide offering thereof.
<PAGE>
     Insofar as indemnification for liabilities arising under the Securities Act
of 1933 may be permitted to directors,  officers and  controlling  persons of GS
Carbon  pursuant to the provisions of the Delaware  General  Corporation  Law or
otherwise,  GS Carbon has been advised that in the opinion of the Securities and
Exchange  Commission such  indemnification is against public policy as expressed
in the Act and is,  therefore,  unenforceable.  In the  event  that a claim  for
indemnification against such liabilities (other than the payment by GS Carbon of
expenses  incurred or paid by a director,  officer or  controlling  person of GS
Carbon 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,  GS Carbon  will,  unless in the  opinion  of its
counsel the matter has been settled by controlling precedent,  submit to a court
of appropriate  jurisdiction the question whether such  indemnification by it is
against  public policy as expressed in the Act and will be governed by the final
adjudication of such issue.



<PAGE>



REOFFER PROSPECTUS

                              GS CARBON CORPORATION

                        50,000,000 Shares of Common Stock

     The shares are being  offered by persons  who are  officers,  directors  or
otherwise  control  persons of GS Carbon  Corporation.  They acquired the shares
from GS Carbon,  either as the  recipients  of grants of stock or by  exercising
stock options issued to them by GS Carbon.

     The selling  shareholders  intend to sell the shares into the public market
from time to time. The shareholders will negotiate with the market makers for GS
Carbon common stock to determine the prices for each sale. They expect each sale
price to be near to the market price at the time of the sale.

     GS Carbon  common  stock is listed for  trading on the OTC  Bulletin  Board
under the trading symbol "GSCR.OB."

     Purchase of GS Carbon common stock involves  substantial  risk.  Please see
"Risk Factors," which begins on page 2.

     Neither the  Securities and Exchange  Commission  nor any state  securities
commission has approved or  disapproved  of these  securities or passed upon the
adequacy or accuracy of this prospectus. Any representation to the contrary is a
criminal offense.

                              GS Carbon Corporation
                           One Penn Plaza, Suite 1612
                               New York, NY 10119
                                  212-994-5374


                   The date of this prospectus is May 3, 2007



<PAGE>





                                TABLE OF CONTENTS

RISK FACTORS................................................................-2-

SELLING SHAREHOLDERS........................................................-6-

OTHER AVAILABLE INFORMATION.................................................-6-

INDEMNIFICATION.............................................................-7-


<PAGE>




                                  RISK FACTORS

You should carefully consider the risks described below before buying our common
stock.  If any of the risks described  below actually  occurs,  that event could
cause the trading  price of our common stock to decline,  and you could lose all
or part of your investment.

There is  substantial  doubt  concerning  our  ability  to  continue  as a going
concern.

GS Carbon had  approximately  $188 in cash at December  31, 2006 and had current
liabilities totaling $2,123,022.  These matters raise substantial doubt about GS
Carbon's  ability to continue as a going  concern.  Management's  plans  include
raising  additional  proceeds from debt and equity  transactions  and completing
strategic acquisitions.

The issuance of shares  under our  agreements  with  Cornell and Highgate  could
increase our outstanding shares by over 270%.

While  Cornell and Highgate are subject to  restrictions  on conversion of their
respective debentures limiting their ownership to 9.9% of our common stock, upon
default the Cornell and Highgate  Debentures  could be converted into 81,821,933
shares at the market price on December  31,  2006.  The issuance of these shares
would dilute the interest of our current shareholders by over 270%.

The conversion of our convertible debentures, the exercise of any outstanding
warrants and options and GS Carbon's various anti-dilution and price-protection
agreements could cause the market price of our common stock to fall, and may
have dilutive and other effects on our existing stockholders.

The conversion of our outstanding convertible debentures (including the Cornell
Debenture and Highgate Debenture), and the exercise of our outstanding warrants
and options could result in the issuance of up to 82,457,933 shares of common
stock. Such issuances would reduce the percentage of ownership of our existing
common stockholders and could, among other things, depress the price of our
common stock. This result could detrimentally affect our ability to raise
additional equity capital. In addition, the sale of these additional shares of
common stock may cause the market price of our stock to decrease.

<PAGE>

We may be unable to satisfy our current debts.

Our total liabilities as of December 31, 2006 were $3,398,345.  We cannot afford
to pay these amounts out of our operating  cash flows and our ability to operate
will be significantly impaired if we cannot reduce the Cornell and Highgate debt
with registered stock.

We may be liable for $498,074 in unreported debt.

A subsidiary  of GS Carbon that was spun-off  from GS Carbon in 2006 issued debt
instruments in the principal  amount of $498,074  several years ago. We recently
were  presented  with  evidence  that GS Carbon may be liable for payment of the
debts.  Management is actively  investigating the facts and  circumstances  with
respect to the debts, and is not able to determine at this time if GS Carbon has
liability for the debts.

We lack capital to fund our operations.

During the twelve months ended December 31, 2006 our operations used $545,327 in
cash. In addition, during those twelve months we were required to make payments
on some of our outstanding debts. Loans from some of our shareholders and the
issuance convertible debentures funded both the cash shortfall from operations
and our debt service. Those individuals may not be able to continue to fund our
operations or our debt service.

Our operations will suffer if we are unable to manage our rapid growth.

We are  currently  experiencing  a  period  of  rapid  growth  through  internal
expansion and strategic acquisitions. This growth has placed, and could continue
to place, a significant strain on our management, personnel and other resources.
Our  ability to grow will  require us to  effectively  manage our  collaborative
arrangements  and to  continue  to  improve  our  operational,  management,  and
financial systems and controls,  and to successfully train,  motivate and manage
our  employees.  If we are unable to effectively  manage our growth,  we may not
realize the expected  benefits of such growth,  and such failure could result in
lost sales opportunities,  lost business,  difficulties operating our assets and
could therefore significantly impair our financial condition.

We may have difficulty integrating our recent acquisitions into our existing
operations.

Acquisitions  will involve the  integration  of companies  that have  previously
operated independently from us, with focuses on different geographical areas. We
may not be able to fully  integrate the  operations of these  companies  without
encountering difficulties or experiencing the loss of key employees or customers
of such companies.  In addition,  we may not realize the benefits  expected from
such integration.

Our failure to attract qualified engineers and management personnel could hinder
our success.

Our ability to attract and retain  qualified  engineers  and other  professional
personnel  when we need them will be a major  factor in  determining  our future
success.  There is a very  competitive  market  for  individuals  with  advanced
engineering  training,  and we are not  assured  of  being  able to  retain  the
personnel we will need.


<PAGE>

Key personnel are critical to our business and our future success depends on our
ability to retain them.

Our success depends on the  contributions  of our key management,  environmental
and engineering personnel. The loss of these officers could result in lost sales
opportunities,  lost business,  difficulties operating our assets,  difficulties
raising additional funds and could therefore  significantly impair our financial
condition.  Our future  success  depends on our ability to retain and expand our
staff  of  qualified  personnel,   including  environmental  technicians,  sales
personnel and engineers.  Without  qualified  personnel,  we may incur delays in
rendering our services or be unable to render  certain  services.  We may not be
successful  in our efforts to attract and retain  qualified  personnel  as their
availability is limited due to the demand of hazardous waste management services
and the highly competitive nature of the hazardous waste management industry. We
do not  maintain  key person  insurance  on any of our  employees,  officers  or
directors.

GreenShift Corporation can exert control over us and may not make decisions that
further the best interests of all stockholders.

GreenShift  Corporation  controls  100% of our  outstanding  Series B  preferred
stock.  The preferred  shares are convertible into 85% of our Common Stock. As a
result, GreenShift Corporation exerts a significant degree of influence over our
management  and  affairs  and  over  matters  requiring   stockholder  approval,
including  the  election of  directors  and  approval of  significant  corporate
transactions.  In addition, this concentration of ownership may delay or prevent
a change in control of us and might affect the market price of our common stock,
even when a change in control may be in the best  interest of all  stockholders.
Furthermore,  the  interests of this  concentration  of ownership may not always
coincide  with  our  interests  or  the  interests  of  other  stockholders  and
accordingly,  they could cause us to enter into transactions or agreements which
we would not otherwise consider.

GS Carbon is not  likely to hold  annual  shareholder  meetings  in the next few
years.

Delaware  corporation law provides that members of the board of directors retain
authority  to act  until  they are  removed  or  replaced  at a  meeting  of the
shareholders.  A  shareholder  may petition  the  Delaware  Court of Chancery to
direct that a shareholders  meeting be held. But absent such a legal action, the
board has no obligation to call a  shareholders  meeting.  Unless a shareholders
meeting is held, the existing directors elect directors to fill any vacancy that
occurs on the board of directors. The shareholders,  therefore,  have no control
over the constitution of the board of directors,  unless a shareholders  meeting
is held.  Management  does not expect to hold annual meetings of shareholders in
the next few years, due to the expense involved. Kevin Kreisler who is currently
the sole  director of GS Carbon was  appointed to that  position by the previous
directors. If other directors are added to the Board in the future, it is likely
that Mr. Kreisler will appoint them. As a result,  the shareholders of GS Carbon
will have no effective  means of  exercising  control over the  operations of GS
Carbon.

Investing in our stock is highly speculative and you could lose some or all of
your investment.

The value of our common stock may decline and may be affected by numerous market
conditions, which could result in the loss of some or the entire amount invested
in our stock. The securities  markets  frequently  experience  extreme price and
volume  fluctuations  that affect  market  prices for  securities  of  companies
generally and very small capitalization companies such as us in particular.
<PAGE>

The  volatility  of  the  market  for GS  Carbon  common  stock  may  prevent  a
shareholder from obtaining a fair price for his shares.

The  common  stock of GS  Carbon  is quoted  on the OTC  Bulletin  Board.  It is
impossible to say that the market price on any given day reflects the fair value
of GS  Carbon,  since the price  sometimes  moves up or down by 50% or more in a
week's time. A shareholder in GS Carbon who wants to sell his shares, therefore,
runs the risk that at the time he wants to sell,  the  market  price may be much
less than the price he would consider to be fair.

Our common stock qualifies as a "penny stock" under SEC rules which may make it
more difficult for our stockholders to resell their shares of our common stock.

Our common stock trades on the OTC Bulletin Board.  As a result,  the holders of
our  common  stock  may find it more  difficult  to obtain  accurate  quotations
concerning  the market  value of the  stock.  Stockholders  also may  experience
greater difficulties in attempting to sell the stock than if it were listed on a
stock exchange or quoted on the NASDAQ National  Market or the NASDAQ  Small-Cap
Market.  Because our common  stock does not trade on a stock  exchange or on the
NASDAQ National Market or the NASDAQ Small-Cap  Market,  and the market price of
the common stock is less than $5.00 per share,  the common stock  qualifies as a
"penny stock." SEC Rule 15g-9 under the Securities  Exchange Act of 1934 imposes
additional  sales practice  requirements  on  broker-dealers  that recommend the
purchase or sale of penny  stocks to persons  other than those who qualify as an
"established   customer"  or  an  "accredited   investor."   This  includes  the
requirement   that  a   broker-dealer   must   make  a   determination   on  the
appropriateness  of  investments  in penny stocks for the customer and must make
special  disclosures  to the  customer  concerning  the  risks of penny  stocks.
Application  of the penny  stock  rules to our common  stock  affects the market
liquidity of the shares,  which in turn may affect the ability of holders of our
common stock to resell the stock.

Only a small portion of the investment  community  will purchase  "penny stocks"
such as our common stock.

GS Carbon  common  stock is  defined  by the SEC as a "penny  stock"  because it
trades at a price less than $5.00 per share.  GS Carbon  common stock also meets
most common  definitions of a "penny stock," since it trades for less than $1.00
per share.  Many brokerage firms will discourage their customers from purchasing
penny stocks,  and even more brokerage firms will not recommend a penny stock to
their customers.  Most institutional  investors will not invest in penny stocks.
In addition,  many individual  investors will not consider a purchase of a penny
stock due, among other things, to the negative reputation that attends the penny
stock market.  As a result of this  widespread  disdain for penny stocks,  there
will be a limited  market  for GS Carbon  common  stock as long as it  remains a
"penny stock." This situation may limit the liquidity of your shares.

<PAGE>



                              SELLING SHAREHOLDERS

     The table below  contains  information  regarding the  individuals  who are
using this prospectus to offer common shares.
<TABLE>
<CAPTION>
                                                                                                    Percentage of
                                            Shares Owned        Number of          Shares Owned      Class Held
Selling Shareholder        Position         Before Offering     Shares Offered     After Offering   After Offering
-------------------        --------         ----------------    --------------     --------------   --------------
<S>      <C>                  <C>                 <C>                <C>                <C>               <C>
         --                   --                  --                 --                 --                --
</TABLE>

                           OTHER AVAILABLE INFORMATION

     GS Carbon Corporation is incorporating by reference the following documents
previously filed with the Securities and Exchange Commission:

     (a)  GS Carbon's  Annual Report on Form 10-KSB for the year ended  December
          31, 2006;

     (b)  the   description  of  GS  Carbon's  Common  Stock  contained  in  the
          Registration Statement on Form 8-A filed on December 7, 2006 (File No.
          000-52356).

     GS Carbon is also incorporating by reference all documents  hereafter filed
by GS Carbon pursuant to Sections  13(a),  13(c), 14 and 15(d) of the Securities
Exchange Act of 1934,  prior to the filing of a  post-effective  amendment which
indicates that all securities  offered have been sold or which  deregisters  all
securities then remaining unsold.

     Upon written request, GS Carbon will provide to each person,  including any
beneficial  owner,  to whom this  prospectus  is delivered a copy of any and all
information  that has been  incorporated  into this prospectus by reference.  We
will provide the  information at no cost to the person who requests it. Any such
request should be made to Kevin Kreisler, GS Carbon Corporation, One Penn Plaza,
Suite 1612, New York, NY 10119.

     GS  Carbon  files  with the  Securities  and  Exchange  Commission  annual,
quarterly and current reports, proxy statements and other information, which may
assist  you  in  understanding  our  company.  In  addition,  we  have  filed  a
registration  statement  on Form S-8,  including  exhibits,  with respect to the
shares to be sold in the offering.

     You may read and copy the registration statement or any reports, statements
or other  information that we file at the Commission's  Public Reference Room at
100 F Street,  N.E.,  Washington,  D.C.  20549.  Please call the  Commission  at
1-800-SEC-0330 for further  information on the operation of the Public Reference
Room. Our Commission  filings,  including the registration  statement,  are also
available to you on the Commission's Web site at http://WWW.SEC.GOV.


                                 INDEMNIFICATION

     Section  145 of the  General  Corporation  Law of  the  State  of  Delaware
authorizes a  corporation  to provide  indemnification  to a director,  officer,
employee or agent of the  corporation,  including  attorneys'  fees,  judgments,
fines and amounts paid in settlement, actually and reasonably incurred by him in
connection  with such action,  suit or  proceeding,  if such party acted in good
faith and in a manner he reasonably believed to be in or not opposed to the best
interests  of the  corporation,  and,  with  respect to any  criminal  action or
proceeding,  had no  reasonable  cause to believe his  conduct  was  unlawful as
determined in accordance  with the statute,  and except that with respect to any
action  which  results  in a  judgment  against  the  person and in favor of the
corporation the corporation may not indemnify unless a court determines that the
person is fairly and  reasonably  entitled to the  indemnification.  Section 145
further provides that indemnification shall be provided if the party in question
is successful on the merits.

     Our  certificate  of  incorporation  provides  that members of our board of
directors  are  protected  against  personal  liability  to the  fullest  extent
permitted by Delaware  corporate law. Delaware  corporate law permits a Delaware
corporation  to eliminate  the personal  liability of its directors for monetary
damages  for  breach of  fiduciary  duty,  except  for  breaches  of the duty of
loyalty,   acts  or  omissions  not  in  good  faith  or  involving  intentional
misconduct, improper payment of dividends, or transactions in which the director
derived an improper personal benefit.

     Our  certificate  of  incorporation  also  provides  that  GS  Carbon  will
indemnify  our  directors and officers  against  liabilities  arising from their
service as directors  and officers to the fullest  extent  permitted by Delaware
corporate law. Insofar as  indemnification  for liabilities under the Securities
Act of 1933 may be permitted to our directors,  officers or controlling  persons
pursuant to the foregoing provision or otherwise,  we have been advised that, in
the opinion of the Securities and Exchange  Commission,  such indemnification is
against public policy as expressed in that Act and is, therefore, unenforceable.

                                    * * * * *


<PAGE>

                                   SIGNATURES

     Pursuant  to the  requirements  of the  Securities  Act of 1933,  GS Carbon
Corporation  certifies that it has  reasonable  grounds to believe that it meets
all of the  requirements  for  filing  on  Form  S-8 and has  duly  caused  this
registration statement to be signed on its behalf by the undersigned,  thereunto
duly  authorized,  in the City of New York,  State of New York on the 3rd day of
May, 2007.

                                GS CARBON CORPORATION

                                By: /s/ Kevin Kreisler
                                    -------------------------------------------
                                        Kevin Kreisler, Chief Executive Officer


              Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed below by the following persons in the
capacities indicated on May 3, 2007.

/s/ Kevin Kreisler
---------------------------------
    Kevin Kreisler, Director,
    Chief Executive Officer,
    Chief Financial Officer
[{"type": "S-8", "sequence": "1", "filename": "gscbs8507.txt", "description": "GS CARBON CORP. S-8", "secsgml_size_bytes": 30744}]
{"company-data": {"conformed-name": "GS CARBON CORP", "cik": "0000884380", "assigned-sic": "7389", "irs-number": "043053538", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-142587", "film-number": "07815868"}, "business-address": {"street1": "0NE PENN PLAZA, SUITE 1612", "city": "NEW YORK", "state": "NY", "zip": "10119", "phone": "212-994-5374"}, "mail-address": {"street1": "0NE PENN PLAZA, SUITE 1612", "city": "NEW YORK", "state": "NY", "zip": "10119"}, "former-company": [{"former-conformed-name": "DIRECTVIEW INC", "date-changed": "20030828"}, {"former-conformed-name": "BOSTON PACIFIC MEDICAL INC", "date-changed": "19930328"}]}
As filed with the Securities and Exchange Commission on May 3, 2007
                                                      Registration Number: 333-

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933

                             GS CARBON CORPORATION
                             ---------------------
               (Exact name of Registrant as specified in Charter)

Delaware                                                       20-5996486
--------------------------------------------------------------------------------
(State of Incorporation)                           (I.R.S. Employer I.D. Number)

                 One Penn Plaza, Suite 1612, New York, NY 10119
                    (Address of Principal Executive Offices)

                        2007 STOCK AND STOCK OPTION PLAN
                        --------------------------------
                              (Full Title of Plan)

                                 Kevin Kreisler
                              GS Carbon Corporation
                           One Penn Plaza, Suite 1612
                               New York, NY 10119
                                (212) 994-5374
--------------------------------------------------------------------------------
            (Name, Address and Telephone Number of Agent for Service)

                                    Copy to:
                               ROBERT BRANTL, ESQ.
                                52 Mulligan Lane
                               Irvington, NY 10533
                                 (914) 683-3026

                         CALCULATION OF REGISTRATION FEE
Title of                               Proposed Maximum       Proposed Maximum
     Securities          Amount to               Offering               Aggregate       Amount of
     to be Registered    be Registered(1)   Price per Share (2)    Offering Price (2)   Registration Fee
--------------------------------------------------------------------------------------------------------
Common Stock,          50,000,000 shares         $0.01                  $500,000             $15.35
$.001 par value
--------------------------------------------------------------------------------------------------------
(1)  This  Registration  Statement  also  covers  an  indeterminable  number  of
     additional  shares that may be issued as a result of an  adjustment  in the
     shares in the event of a stock  split,  stock  dividend or similar  capital
     adjustment, as required by the Plan.

(2)  The price stated is estimated  solely for  purposes of  calculation  of the
     registration fee and is the product  resulting from multiplying  50,000,000
     shares by $0.01 the closing price for the Common Stock  reported on the OTC
     Bulletin Board as of April 30, 2007.
PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Documents by Reference.

     GS  Carbon   Corporation   (formerly  known  as   "DirectView,   Inc.")  is
incorporating  by reference the following  documents  previously  filed with the
Securities and Exchange Commission:

     (a)  GS Carbon's  Annual Report on Form 10-KSB for the year ended  December
          31, 2006;

     (b)  the   description  of  GS  Carbon's  Common  Stock  contained  in  the
          Registration Statement on Form 8-A filed on December 7, 2006 (File No.
          000-52356).

     GS Carbon is also incorporating by reference all documents  hereafter filed
by GS Carbon pursuant to Sections  13(a),  13(c), 14 and 15(d) of the Securities
Exchange Act of 1934,  prior to the filing of a  post-effective  amendment which
indicates that all securities  offered have been sold or which  deregisters  all
securities then remaining unsold.

Item 4.  Description of Securities.

     Not Applicable.

Item 5.  Interests of Named Experts and Counsel.

     Robert Brantl,  Esq., counsel to GS Carbon, has passed upon the validity of
the shares registered pursuant to this Registration Statement.  Mr. Brantl holds
no interest in the securities of GS Carbon Corporation.

Item 6.  Indemnification of Directors and Officers.

     Section  145 of the  General  Corporation  Law of  the  State  of  Delaware
authorizes a  corporation  to provide  indemnification  to a director,  officer,
employee or agent of the  corporation,  including  attorneys'  fees,  judgments,
fines and amounts paid in settlement, actually and reasonably incurred by him in
connection  with such action,  suit or  proceeding,  if such party acted in good
faith and in a manner he reasonably believed to be in or not opposed to the best
interests  of the  corporation,  and,  with  respect to any  criminal  action or
proceeding,  had no  reasonable  cause to believe his  conduct  was  unlawful as
determined in accordance  with the statute,  and except that with respect to any
action  which  results  in a  judgment  against  the  person and in favor of the
corporation the corporation may not indemnify unless a court determines that the
person is fairly and  reasonably  entitled to the  indemnification.  Section 145
further provides that indemnification shall be provided if the party in question
is successful on the merits.

Our certificate of incorporation provides that members of our board of directors
are protected  against  personal  liability to the fullest  extent  permitted by
Delaware corporate law. Delaware corporate law permits a Delaware corporation to
eliminate  the personal  liability  of its  directors  for monetary  damages for
breach of fiduciary  duty,  except for breaches of the duty of loyalty,  acts or
omissions  not in good  faith  or  involving  intentional  misconduct,  improper
payment of dividends,  or transactions in which the director derived an improper
personal benefit.
Insofar as indemnification  for liabilities under the Securities Act of 1933 may
be permitted to our directors,  officers or controlling  persons pursuant to the
foregoing  provision or otherwise,  we have been advised that, in the opinion of
the Securities and Exchange  Commission,  such indemnification is against public
policy as expressed in that Act and is, therefore, unenforceable.

Item 7.  Exemption from Registration Claimed.

     Not applicable.

Item 8.  Exhibits.

     4.1  2007 Stock and Stock Option Plan

     5    Opinion of Robert Brantl, Esq.

     23.1 Consent of Rosenberg Rich Baker Berman & Company

     23.2 Consent of Sherb & Co., LLP

     23.3 Consent of Robert Brantl,  Esq. is contained in his opinion,  filed as
          Exhibit 5.

Item 9.  Undertakings.

     GS Carbon Corporation hereby undertakes:

     (1)  To file,  during any period in which offers or sales are being made, a
          post-effective amendment to this Registration Statement to include any
          material  information  with  respect to the plan of  distribution  not
          previously  disclosed  in the  Registration  Statement or any material
          change to such information in the Registration Statement;

     (2)  That,  for  the  purpose  of  determining   any  liability  under  the
          Securities Act of 1933,  each such  post-effective  amendment shall be
          deemed to be a new registration  statement  relating to the securities
          offered  therein,  and the  offering of such  securities  at that time
          shall be deemed to be the initial bona fide offering thereof;

     (3)  To remove from registration by means of a post-effective amendment any
          of  the  securities  being  registered  which  remain  unsold  at  the
          termination of the offering;

     (4)  That, for purposes of determining  any liability  under the Securities
          Act of 1933,  each  filing of the annual  report  pursuant  to Section
          13(a) or 15(d) of the  Securities  Exchange  Act of 1934  (and,  where
          applicable,  each filing of an employee  benefit  plan's annual report
          pursuant to Section 15(d) of the Securities Exchange Act of 1934) that
          is incorporated by reference in this  Registration  Statement shall be
          deemed to be a new registration  statement  relating to the securities
          offered herein, and the offering of such securities at that time shall
          be deemed to be the initial bona fide offering thereof.
Insofar as indemnification for liabilities arising under the Securities Act
of 1933 may be permitted to directors,  officers and  controlling  persons of GS
Carbon  pursuant to the provisions of the Delaware  General  Corporation  Law or
otherwise,  GS Carbon has been advised that in the opinion of the Securities and
Exchange  Commission such  indemnification is against public policy as expressed
in the Act and is,  therefore,  unenforceable.  In the  event  that a claim  for
indemnification against such liabilities (other than the payment by GS Carbon of
expenses  incurred or paid by a director,  officer or  controlling  person of GS
Carbon 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,  GS Carbon  will,  unless in the  opinion  of its
counsel the matter has been settled by controlling precedent,  submit to a court
of appropriate  jurisdiction the question whether such  indemnification by it is
against  public policy as expressed in the Act and will be governed by the final
adjudication of such issue.
REOFFER PROSPECTUS

                              GS CARBON CORPORATION

                        50,000,000 Shares of Common Stock

     The shares are being  offered by persons  who are  officers,  directors  or
otherwise  control  persons of GS Carbon  Corporation.  They acquired the shares
from GS Carbon,  either as the  recipients  of grants of stock or by  exercising
stock options issued to them by GS Carbon.

     The selling  shareholders  intend to sell the shares into the public market
from time to time. The shareholders will negotiate with the market makers for GS
Carbon common stock to determine the prices for each sale. They expect each sale
price to be near to the market price at the time of the sale.

     GS Carbon  common  stock is listed for  trading on the OTC  Bulletin  Board
under the trading symbol "GSCR.OB."

     Purchase of GS Carbon common stock involves  substantial  risk.  Please see
"Risk Factors," which begins on page 2.

     Neither the  Securities and Exchange  Commission  nor any state  securities
commission has approved or  disapproved  of these  securities or passed upon the
adequacy or accuracy of this prospectus. Any representation to the contrary is a
criminal offense.

                              GS Carbon Corporation
                           One Penn Plaza, Suite 1612
                               New York, NY 10119
                                  212-994-5374

                   The date of this prospectus is May 3, 2007
TABLE OF CONTENTS

RISK FACTORS................................................................-2-

SELLING SHAREHOLDERS........................................................-6-

OTHER AVAILABLE INFORMATION.................................................-6-

INDEMNIFICATION.............................................................-7-
RISK FACTORS

You should carefully consider the risks described below before buying our common
stock.  If any of the risks described  below actually  occurs,  that event could
cause the trading  price of our common stock to decline,  and you could lose all
or part of your investment.

There is  substantial  doubt  concerning  our  ability  to  continue  as a going
concern.

GS Carbon had  approximately  $188 in cash at December  31, 2006 and had current
liabilities totaling $2,123,022.  These matters raise substantial doubt about GS
Carbon's  ability to continue as a going  concern.  Management's  plans  include
raising  additional  proceeds from debt and equity  transactions  and completing
strategic acquisitions.

The issuance of shares  under our  agreements  with  Cornell and Highgate  could
increase our outstanding shares by over 270%.

While  Cornell and Highgate are subject to  restrictions  on conversion of their
respective debentures limiting their ownership to 9.9% of our common stock, upon
default the Cornell and Highgate  Debentures  could be converted into 81,821,933
shares at the market price on December  31,  2006.  The issuance of these shares
would dilute the interest of our current shareholders by over 270%.

The conversion of our convertible debentures, the exercise of any outstanding
warrants and options and GS Carbon's various anti-dilution and price-protection
agreements could cause the market price of our common stock to fall, and may
have dilutive and other effects on our existing stockholders.

The conversion of our outstanding convertible debentures (including the Cornell
Debenture and Highgate Debenture), and the exercise of our outstanding warrants
and options could result in the issuance of up to 82,457,933 shares of common
stock. Such issuances would reduce the percentage of ownership of our existing
common stockholders and could, among other things, depress the price of our
common stock. This result could detrimentally affect our ability to raise
additional equity capital. In addition, the sale of these additional shares of
common stock may cause the market price of our stock to decrease.
We may be unable to satisfy our current debts.

Our total liabilities as of December 31, 2006 were $3,398,345.  We cannot afford
to pay these amounts out of our operating  cash flows and our ability to operate
will be significantly impaired if we cannot reduce the Cornell and Highgate debt
with registered stock.

We may be liable for $498,074 in unreported debt.

A subsidiary  of GS Carbon that was spun-off  from GS Carbon in 2006 issued debt
instruments in the principal  amount of $498,074  several years ago. We recently
were  presented  with  evidence  that GS Carbon may be liable for payment of the
debts.  Management is actively  investigating the facts and  circumstances  with
respect to the debts, and is not able to determine at this time if GS Carbon has
liability for the debts.

We lack capital to fund our operations.

During the twelve months ended December 31, 2006 our operations used $545,327 in
cash. In addition, during those twelve months we were required to make payments
on some of our outstanding debts. Loans from some of our shareholders and the
issuance convertible debentures funded both the cash shortfall from operations
and our debt service. Those individuals may not be able to continue to fund our
operations or our debt service.

Our operations will suffer if we are unable to manage our rapid growth.

We are  currently  experiencing  a  period  of  rapid  growth  through  internal
expansion and strategic acquisitions. This growth has placed, and could continue
to place, a significant strain on our management, personnel and other resources.
Our  ability to grow will  require us to  effectively  manage our  collaborative
arrangements  and to  continue  to  improve  our  operational,  management,  and
financial systems and controls,  and to successfully train,  motivate and manage
our  employees.  If we are unable to effectively  manage our growth,  we may not
realize the expected  benefits of such growth,  and such failure could result in
lost sales opportunities,  lost business,  difficulties operating our assets and
could therefore significantly impair our financial condition.

We may have difficulty integrating our recent acquisitions into our existing
operations.

Acquisitions  will involve the  integration  of companies  that have  previously
operated independently from us, with focuses on different geographical areas. We
may not be able to fully  integrate the  operations of these  companies  without
encountering difficulties or experiencing the loss of key employees or customers
of such companies.  In addition,  we may not realize the benefits  expected from
such integration.

Our failure to attract qualified engineers and management personnel could hinder
our success.

Our ability to attract and retain  qualified  engineers  and other  professional
personnel  when we need them will be a major  factor in  determining  our future
success.  There is a very  competitive  market  for  individuals  with  advanced
engineering  training,  and we are not  assured  of  being  able to  retain  the
personnel we will need.
Key personnel are critical to our business and our future success depends on our
ability to retain them.

Our success depends on the  contributions  of our key management,  environmental
and engineering personnel. The loss of these officers could result in lost sales
opportunities,  lost business,  difficulties operating our assets,  difficulties
raising additional funds and could therefore  significantly impair our financial
condition.  Our future  success  depends on our ability to retain and expand our
staff  of  qualified  personnel,   including  environmental  technicians,  sales
personnel and engineers.  Without  qualified  personnel,  we may incur delays in
rendering our services or be unable to render  certain  services.  We may not be
successful  in our efforts to attract and retain  qualified  personnel  as their
availability is limited due to the demand of hazardous waste management services
and the highly competitive nature of the hazardous waste management industry. We
do not  maintain  key person  insurance  on any of our  employees,  officers  or
directors.

GreenShift Corporation can exert control over us and may not make decisions that
further the best interests of all stockholders.

GreenShift  Corporation  controls  100% of our  outstanding  Series B  preferred
stock.  The preferred  shares are convertible into 85% of our Common Stock. As a
result, GreenShift Corporation exerts a significant degree of influence over our
management  and  affairs  and  over  matters  requiring   stockholder  approval,
including  the  election of  directors  and  approval of  significant  corporate
transactions.  In addition, this concentration of ownership may delay or prevent
a change in control of us and might affect the market price of our common stock,
even when a change in control may be in the best  interest of all  stockholders.
Furthermore,  the  interests of this  concentration  of ownership may not always
coincide  with  our  interests  or  the  interests  of  other  stockholders  and
accordingly,  they could cause us to enter into transactions or agreements which
we would not otherwise consider.

GS Carbon is not  likely to hold  annual  shareholder  meetings  in the next few
years.

Delaware  corporation law provides that members of the board of directors retain
authority  to act  until  they are  removed  or  replaced  at a  meeting  of the
shareholders.  A  shareholder  may petition  the  Delaware  Court of Chancery to
direct that a shareholders  meeting be held. But absent such a legal action, the
board has no obligation to call a  shareholders  meeting.  Unless a shareholders
meeting is held, the existing directors elect directors to fill any vacancy that
occurs on the board of directors. The shareholders,  therefore,  have no control
over the constitution of the board of directors,  unless a shareholders  meeting
is held.  Management  does not expect to hold annual meetings of shareholders in
the next few years, due to the expense involved. Kevin Kreisler who is currently
the sole  director of GS Carbon was  appointed to that  position by the previous
directors. If other directors are added to the Board in the future, it is likely
that Mr. Kreisler will appoint them. As a result,  the shareholders of GS Carbon
will have no effective  means of  exercising  control over the  operations of GS
Carbon.

Investing in our stock is highly speculative and you could lose some or all of
your investment.

The value of our common stock may decline and may be affected by numerous market
conditions, which could result in the loss of some or the entire amount invested
in our stock. The securities  markets  frequently  experience  extreme price and
volume  fluctuations  that affect  market  prices for  securities  of  companies
generally and very small capitalization companies such as us in particular.
The  volatility  of  the  market  for GS  Carbon  common  stock  may  prevent  a
shareholder from obtaining a fair price for his shares.

The  common  stock of GS  Carbon  is quoted  on the OTC  Bulletin  Board.  It is
impossible to say that the market price on any given day reflects the fair value
of GS  Carbon,  since the price  sometimes  moves up or down by 50% or more in a
week's time. A shareholder in GS Carbon who wants to sell his shares, therefore,
runs the risk that at the time he wants to sell,  the  market  price may be much
less than the price he would consider to be fair.

Our common stock qualifies as a "penny stock" under SEC rules which may make it
more difficult for our stockholders to resell their shares of our common stock.

Our common stock trades on the OTC Bulletin Board.  As a result,  the holders of
our  common  stock  may find it more  difficult  to obtain  accurate  quotations
concerning  the market  value of the  stock.  Stockholders  also may  experience
greater difficulties in attempting to sell the stock than if it were listed on a
stock exchange or quoted on the NASDAQ National  Market or the NASDAQ  Small-Cap
Market.  Because our common  stock does not trade on a stock  exchange or on the
NASDAQ National Market or the NASDAQ Small-Cap  Market,  and the market price of
the common stock is less than $5.00 per share,  the common stock  qualifies as a
"penny stock." SEC Rule 15g-9 under the Securities  Exchange Act of 1934 imposes
additional  sales practice  requirements  on  broker-dealers  that recommend the
purchase or sale of penny  stocks to persons  other than those who qualify as an
"established   customer"  or  an  "accredited   investor."   This  includes  the
requirement   that  a   broker-dealer   must   make  a   determination   on  the
appropriateness  of  investments  in penny stocks for the customer and must make
special  disclosures  to the  customer  concerning  the  risks of penny  stocks.
Application  of the penny  stock  rules to our common  stock  affects the market
liquidity of the shares,  which in turn may affect the ability of holders of our
common stock to resell the stock.

Only a small portion of the investment  community  will purchase  "penny stocks"
such as our common stock.

GS Carbon  common  stock is  defined  by the SEC as a "penny  stock"  because it
trades at a price less than $5.00 per share.  GS Carbon  common stock also meets
most common  definitions of a "penny stock," since it trades for less than $1.00
per share.  Many brokerage firms will discourage their customers from purchasing
penny stocks,  and even more brokerage firms will not recommend a penny stock to
their customers.  Most institutional  investors will not invest in penny stocks.
In addition,  many individual  investors will not consider a purchase of a penny
stock due, among other things, to the negative reputation that attends the penny
stock market.  As a result of this  widespread  disdain for penny stocks,  there
will be a limited  market  for GS Carbon  common  stock as long as it  remains a
"penny stock." This situation may limit the liquidity of your shares.
SELLING SHAREHOLDERS

     The table below  contains  information  regarding the  individuals  who are
using this prospectus to offer common shares.
Percentage of
                                            Shares Owned        Number of          Shares Owned      Class Held
Selling Shareholder        Position         Before Offering     Shares Offered     After Offering   After Offering
-------------------        --------         ----------------    --------------     --------------   --------------
--                   --                  --                 --                 --                --
OTHER AVAILABLE INFORMATION

     GS Carbon Corporation is incorporating by reference the following documents
previously filed with the Securities and Exchange Commission:

     (a)  GS Carbon's  Annual Report on Form 10-KSB for the year ended  December
          31, 2006;

     (b)  the   description  of  GS  Carbon's  Common  Stock  contained  in  the
          Registration Statement on Form 8-A filed on December 7, 2006 (File No.
          000-52356).

     GS Carbon is also incorporating by reference all documents  hereafter filed
by GS Carbon pursuant to Sections  13(a),  13(c), 14 and 15(d) of the Securities
Exchange Act of 1934,  prior to the filing of a  post-effective  amendment which
indicates that all securities  offered have been sold or which  deregisters  all
securities then remaining unsold.

     Upon written request, GS Carbon will provide to each person,  including any
beneficial  owner,  to whom this  prospectus  is delivered a copy of any and all
information  that has been  incorporated  into this prospectus by reference.  We
will provide the  information at no cost to the person who requests it. Any such
request should be made to Kevin Kreisler, GS Carbon Corporation, One Penn Plaza,
Suite 1612, New York, NY 10119.

     GS  Carbon  files  with the  Securities  and  Exchange  Commission  annual,
quarterly and current reports, proxy statements and other information, which may
assist  you  in  understanding  our  company.  In  addition,  we  have  filed  a
registration  statement  on Form S-8,  including  exhibits,  with respect to the
shares to be sold in the offering.

     You may read and copy the registration statement or any reports, statements
or other  information that we file at the Commission's  Public Reference Room at
100 F Street,  N.E.,  Washington,  D.C.  20549.  Please call the  Commission  at
1-800-SEC-0330 for further  information on the operation of the Public Reference
Room. Our Commission  filings,  including the registration  statement,  are also
available to you on the Commission's Web site at http://WWW.SEC.GOV.

                                 INDEMNIFICATION

     Section  145 of the  General  Corporation  Law of  the  State  of  Delaware
authorizes a  corporation  to provide  indemnification  to a director,  officer,
employee or agent of the  corporation,  including  attorneys'  fees,  judgments,
fines and amounts paid in settlement, actually and reasonably incurred by him in
connection  with such action,  suit or  proceeding,  if such party acted in good
faith and in a manner he reasonably believed to be in or not opposed to the best
interests  of the  corporation,  and,  with  respect to any  criminal  action or
proceeding,  had no  reasonable  cause to believe his  conduct  was  unlawful as
determined in accordance  with the statute,  and except that with respect to any
action  which  results  in a  judgment  against  the  person and in favor of the
corporation the corporation may not indemnify unless a court determines that the
person is fairly and  reasonably  entitled to the  indemnification.  Section 145
further provides that indemnification shall be provided if the party in question
is successful on the merits.

     Our  certificate  of  incorporation  provides  that members of our board of
directors  are  protected  against  personal  liability  to the  fullest  extent
permitted by Delaware  corporate law. Delaware  corporate law permits a Delaware
corporation  to eliminate  the personal  liability of its directors for monetary
damages  for  breach of  fiduciary  duty,  except  for  breaches  of the duty of
loyalty,   acts  or  omissions  not  in  good  faith  or  involving  intentional
misconduct, improper payment of dividends, or transactions in which the director
derived an improper personal benefit.

     Our  certificate  of  incorporation  also  provides  that  GS  Carbon  will
indemnify  our  directors and officers  against  liabilities  arising from their
service as directors  and officers to the fullest  extent  permitted by Delaware
corporate law. Insofar as  indemnification  for liabilities under the Securities
Act of 1933 may be permitted to our directors,  officers or controlling  persons
pursuant to the foregoing provision or otherwise,  we have been advised that, in
the opinion of the Securities and Exchange  Commission,  such indemnification is
against public policy as expressed in that Act and is, therefore, unenforceable.

                                    * * * * *
SIGNATURES

     Pursuant  to the  requirements  of the  Securities  Act of 1933,  GS Carbon
Corporation  certifies that it has  reasonable  grounds to believe that it meets
all of the  requirements  for  filing  on  Form  S-8 and has  duly  caused  this
registration statement to be signed on its behalf by the undersigned,  thereunto
duly  authorized,  in the City of New York,  State of New York on the 3rd day of
May, 2007.

                                GS CARBON CORPORATION

                                By: /s/ Kevin Kreisler
                                    -------------------------------------------
                                        Kevin Kreisler, Chief Executive Officer

              Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed below by the following persons in the
capacities indicated on May 3, 2007.

/s/ Kevin Kreisler
---------------------------------
    Kevin Kreisler, Director,
    Chief Executive Officer,
    Chief Financial Officer