<html>
<head>
<TITLE>REGISTRATION STATEMENT ON FORM S-8 </TITLE>
</head>

<body lang="EN-US" style="text-justify-trim:
punctuation">

<div style="font-family:Times New Roman;">

          <p align="right" style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;A</font><font size="2" face="Times New Roman"
style="font-size:10.0pt;">s filed with the Securities and Exchange Commission on December&nbsp;28, 2005</font></p>

          <p align="right" style="margin:0in 0in .0001pt;text-align:right;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Registration
No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>

<div style="border:none;border-top:double windowtext 9.0pt;padding:0in 0in 0in 0in;">

<p style="border:none;margin:0in 0in .0001pt;padding:0in;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>

</div>

          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="5" face="Times New
Roman" style="font-size:18.0pt;font-weight:normal;">UNITED STATES</font></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="5" face="Times New
Roman" style="font-size:18.0pt;font-weight:normal;">SECURITIES AND EXCHANGE COMMISSION</font></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"><b>Washington, D.C.&#160; 20549</b></font></p>

<p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="2" face="Times New
Roman">&nbsp;</font></p>

          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="5" face="Times New
Roman" style="font-size:18.0pt;font-weight:normal;">FORM&nbsp;S-8</font></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="2" face="Times New
Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="3" face="Times New
Roman" style="font-size:12.0pt;font-weight:normal;">REGISTRATION
STATEMENT</font></b></p>

<p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="3" face="Times New
Roman" style="font-size:12.0pt;font-weight:normal;">UNDER</font></b></p>

<p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="3" face="Times New
Roman" style="font-size:12.0pt;font-weight:normal;">THE
SECURITIES ACT OF 1933</font></b></p>

<p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="2" face="Times New
Roman">&nbsp;</font></p>

          <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="5" face="Times New Roman"
style="font-size:18.0pt;font-weight:normal;">SuperDirectories, Inc.</font></b></p>

<p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">(Exact name of registrant as specified in its
charter)</font></p>

<p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
                              <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;font-weight:normal;">Delaware</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="2" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
                              <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;font-weight:normal;">14-1817301</font></p>
  </td>
 </tr>
 <tr>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">(State or
  other jurisdiction of</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">(I.R.S.
  employer</font></p>
  </td>
 </tr>
 <tr>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">incorporation
  or organization)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">identification
  no.)</font></p>
  </td>
 </tr>
 <tr>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
                              <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;"> <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">5337 Route 374</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p align="left" style="margin:0in 0in .0001pt;page-break-after:auto;text-align:left;text-autospace:none;"><b><font size="2"
face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">Merrill, New York</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p align="left" style="margin:0in 0in .0001pt;page-break-after:auto;text-align:left;text-autospace:none;"><b><font size="2"
face="Times New Roman" style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p>
  </td>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">12955</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">(Address of
  principal executive offices)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">(Zip code)</font></p>
  </td>
 </tr>
</table>

          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"><font size="2" face="Times New
Roman"></font></font></b></b><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"><font size="2" face="Times New
Roman"></font></font></b></p>
          <b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"><font size="2" face="Times New
Roman">
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;">SuperDirectories Compensation Contract and Option Plan<br>
                    </font></b><font size="2" face="Times New Roman"
style="font-size:10.0pt;">(Full Tiltle of Plan</font><font size="2" face="Times New Roman"
style="font-size:10.0pt;">)</font></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;"><br>
                    Charles B. Jarrett, Esquire</font></b></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">Griffith, McCague &amp; Wallace, P.C.</font></b></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">The Gulf Tower, 38th Floor</font></b></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">707 Grant Street</font></b></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">Pittsburgh, PA 15219</font></b></p>
          <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman"
style="font-size:10.0pt;font-weight:normal;">(412) 803-3690</font></b></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">(Name, address, including zip code, and telephone number,</font></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">including area code, of agent for service)</font></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="2" face="Times New
Roman">&nbsp;</font></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">CALCULATION OF REGISTRATION FEE</font></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><font size="2" face="Times New
Roman">&nbsp;</font></p>
          <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
                    <tr>
                              <td width="43%" valign="bottom" style="padding:0in 0in 0in 0in;width:43.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">Proposed</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">Proposed</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="1%" valign="bottom" style="padding:0in 0in 0in 0in;width:1.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                    </tr>
                    <tr>
                              <td width="43%" valign="bottom" style="padding:0in 0in 0in 0in;width:43.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">maximum</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">maximum</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="1%" valign="bottom" style="padding:0in 0in 0in 0in;width:1.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                    </tr>
                    <tr>
                              <td width="43%" valign="bottom" style="padding:0in 0in 0in 0in;width:43.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">offering</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">aggregate</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">Amount of</font></b></p></td>
                              <td width="1%" valign="bottom" style="padding:0in 0in 0in 0in;width:1.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                    </tr>
                    <tr>
                              <td width="43%" valign="bottom" style="padding:0in 0in 0in 0in;width:43.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">Title of securities</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">Amount to be</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">price</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">offering</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">registration</font></b></p></td>
                              <td width="1%" valign="bottom" style="padding:0in 0in 0in 0in;width:1.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                    </tr>
                    <tr>
                              <td width="43%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:43.0%;">
                                        <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">to be registered</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:12.0%;">
                                        <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">registered</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in
0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">per share</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in
0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">price</font></b></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in
0in;width:12.0%;"> <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:8.0pt;font-weight:normal;">fee(1)</font></b></p></td>
                              <td width="1%" valign="bottom" style="padding:0in 0in 0in 0in;width:1.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="1" face="Times New Roman"
style="font-size:1.0pt;font-weight:normal;">&nbsp;</font></b></p></td>
                    </tr>
                    <tr>
                              <td width="43%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:43.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p></td>
                              <td width="12%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:12.0%;"> <p align="right" style="margin:0in 0in .0001pt;text-align:right;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:12.0%;"> <p align="right" style="margin:0in 0in .0001pt;text-align:right;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:12.0%;"> <p align="right" style="margin:0in 0in .0001pt;text-align:right;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p></td>
                              <td width="12%" colspan="2" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:12.0%;"> <p align="right" style="margin:0in 0in .0001pt;text-align:right;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p></td>
                              <td width="1%" valign="bottom" style="padding:0in 0in 0in 0in;width:1.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">&nbsp;</font></p></td>
                    </tr>
                    <tr>
                              <td width="43%" valign="bottom" style="padding:0in 0in 0in 0in;width:43.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Common
                                                  Stock, $0.01 par value</font></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:1.0pt;">&nbsp;</font></p></td>
                              <td width="12%" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0%;"> <p align="right" style="margin:0in 0in .0001pt;text-align:right;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">7,605,000 shares</font></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:1.0pt;">&nbsp;</font></p></td>
                              <td width="1%" valign="bottom" style="padding:0in 0in 0in 0in;width:1.3%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p></td>
                              <td width="10%" valign="bottom" style="padding:0in 0in 0in 0in;width:10.7%;"> <p align="right" style="margin:0in 0in .0001pt;text-align:right;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">0.01</font></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:1.0pt;">&nbsp;</font></p></td>
                              <td width="1%" valign="bottom" style="padding:0in 0in 0in 0in;width:1.3%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p></td>
                              <td width="10%" valign="bottom" style="padding:0in 0in 0in 0in;width:10.7%;"> <p align="right" style="margin:0in 0in .0001pt;text-align:right;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">76,050</font></p></td>
                              <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:1.0pt;">&nbsp;</font></p></td>
                              <td width="1%" valign="bottom" style="padding:0in 0in 0in 0in;width:1.3%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p></td>
                              <td width="10%" valign="bottom" style="padding:0in 0in 0in 0in;width:10.7%;"> <p align="right" style="margin:0in 0in .0001pt;text-align:right;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">8.14</font></p></td>
                              <td width="1%" valign="bottom" style="padding:0in 0in 0in 0in;width:1.0%;"> <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:1.0pt;">&nbsp;</font></p></td>
                    </tr>
                    <tr height="0">
                              <td width="322" style="border:none;"></td>
                              <td width="15" style="border:none;"></td>
                              <td width="90" style="border:none;"></td>
                              <td width="15" style="border:none;"></td>
                              <td width="10" style="border:none;"></td>
                              <td width="80" style="border:none;"></td>
                              <td width="15" style="border:none;"></td>
                              <td width="10" style="border:none;"></td>
                              <td width="80" style="border:none;"></td>
                              <td width="15" style="border:none;"></td>
                              <td width="10" style="border:none;"></td>
                              <td width="80" style="border:none;"></td>
                              <td width="7" style="border:none;"></td>
                    </tr>
          </table>
          <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>
          <div style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">
                    <hr size="1" width="25%" noshade color="black" align="left">
                    </font></div>
          <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-autospace:none;text-indent:-.5in;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">(1)</font><font size="1"
style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
                    </font>The fee is determined based upon the aggregate offering price and the maximum number of shares issued under
                    the plan pursuant to Rule 457(h)(1).</p>
          <div style="border:none;border-bottom:double windowtext 9.0pt;padding:0in 0in 0in 0in;">
                    <p style="border:none;margin:0in 0in .0001pt;padding:0in;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;
                              </font></p>
                    <hr noshade align="center" width="100%" size=2>
                    <p style="PAGE-BREAK-BEFORE:always">&nbsp;</div>
          </font></font></b></div>
<b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"><font size="2" face="Times New
Roman">
<div style="font-family:Times New Roman;">
<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;text-indent:0in;"><font size="2" face="Times
New Roman" style="font-size:10.0pt;">PART&nbsp;I</font></p>
          <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;text-indent:0in;"><font size="2" face="Times
New Roman">&nbsp;</font></p>
          <p align="left" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;text-indent:0in;"><font size="2" face="Times
New Roman" style="font-size:10.0pt;">INFORMATION REQUIRED IN THE SECTION&nbsp;10(A)&nbsp;PROSPECTUS<br>
                    <br>
                    </font></p>
          <p align="left" style="margin:0in 0in .0001pt;text-autospace:none;text-indent:0in;"><font size="2" face="Times
New Roman" style="font-size:10.0pt;">Item 1.&nbsp; </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Plan Information. Documents have been delivered to Participant.</font></p>
          <p align="left" style="margin:0in 0in .0001pt;text-autospace:none;text-indent:0in;">&nbsp;</p>
          <p align="left" style="margin:0in 0in .0001pt;text-autospace:none;text-indent:0in;"><font size="2" face="Times
New Roman" style="font-size:10.0pt;">Item 2.&nbsp; </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Registrant Information and Employee Plan Annual Information Document has been delivered to Participant.</font></p>
          <p align="left" style="margin:0in 0in .0001pt;text-autospace:none;text-indent:0in;"><font size="2" face="Times New Roman">&nbsp;</font></p>
          <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;text-indent:0in;"><font size="2" face="Times
New Roman" style="font-size:10.0pt;">PART&nbsp;II</font></p>
          <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;text-indent:0in;"><font size="2" face="Times
New Roman">&nbsp;</font></p>
          <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;text-indent:0in;"><font size="2" face="Times
New Roman" style="font-size:10.0pt;">INFORMATION REQUIRED IN REGISTRATION STATEMENT</font></p>
          <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;text-indent:0in;"><font size="2" face="Times
New Roman">&nbsp;</font></p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Item 3</font>.<font size="1" style="font-size:8.5pt;">&#160;&#160;&#160; </font>Incorporation of Documents by
                    Reference.</p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;text-indent:.5in;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">The documents listed in (a) through (c) below are incorporated by reference in the registration statement. All
                    documents filed pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to sale
                    of all securities offered or deregistration of securities remaining unsold are deemed to be incorporated by reference
                    in this registration statement and to be a part hereof upon the date of filing such documents.</font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;text-indent:.5in;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">(a) Registrant&#8217;s effective registration statement on Form 10-SB</font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;text-indent:.5in;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">(b) All other reports filed pursuant to Sections 13(a) or 15(d) of the Exchange Act since the end of the fiscal
                    year (September 30, 2005) covered by Registrant&#8217;s Form 10-SB</font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;text-indent:.5in;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">(c) Securities being offered are registered pursuant to Section 12(g) of the Exchange Act, and the description
                    of such securities contained in Item 8 of Part I of Registrant&#8217;s Form 10-SB is incorporated herein by reference</font></p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;">&nbsp;</p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Item 4</font>.<font size="1" style="font-size:8.5pt;">&#160;&#160;&#160; </font>Description of Securities.</p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Not applicabl</font><font size="2" face="Times New Roman"
style="font-size:10.0pt;">e.</font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;">&nbsp;</p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Item 5</font>.<font size="1" style="font-size:8.5pt;">&#160;&#160;&#160; </font>Interests of Named Experts and
                    Counsel.</p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Not applicabl</font><font size="2" face="Times New Roman"
style="font-size:10.0pt;">e.</font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;">&nbsp; </p>
          <hr noshade align="center" width="100%" size=2>
          <p style="PAGE-BREAK-BEFORE:always">&nbsp;
<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Item 6</font>.<font size="1" style="font-size:8.5pt;">&#160;&#160;&#160; </font> Indemnification of Directors
                    and Officers<br>
          </p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;
                    &nbsp; There is no statute, charter or by-law provision or contract or other arrangement that insures or indemnifies
                    a controlling person, director or officer of the Registrant that affects his liability in that capacity.</font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;text-indent:.0in;">&nbsp;</p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Item 7</font>.<font size="1" style="font-size:8.5pt;">&#160;&#160;&#160; </font>Exemption From Registration
                    Claimed.</p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"> Not applicabl</font><font size="2" face="Times New Roman"
style="font-size:10.0pt;">e.</font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;">&nbsp;</p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Item 8</font>.<font size="1" style="font-size:8.5pt;">&#160;&#160;&#160; </font>Exhibits</p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"> ( 5) Opinion on Legality</font><font size="2" face="Times New Roman"
style="font-size:10.0pt;">.</font></p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"> (23) Consent of Counsel (Included in Exhibit 5).</font></p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"> </font></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman"
style="font-size:10.0pt;">Item 9</font>.<font size="1" style="font-size:8.5pt;">&#160;&#160;&#160; </font>Undertakings</p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;">&nbsp;</p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"> Regulation SB Items 512(a)</font></p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;&nbsp;</font></p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;
                    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"> 1. The registrant will file during any period in which it offers or sells securities a post-effective amendment
                    to this registration statement to include any additional or changed material information in the plan of distribution.</font><br>
                    <font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"> 2. The registrant will treat each post-effective amendment as a new registration statement of the shares offered
                    and the offerings of securities at that time to the initial bona fide offering.</font><br>
                    <font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"> </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;">3. Registrant will file a post-effective amendment to remove from registration any of the securities remaining
                    unsold at the end of the offering.</font><br>
          </p>
          <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"> Regulation SB, Item 512(b)<br>
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"> </font><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    </font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"> Not Applicable</font><font size="2" face="Times New Roman"
style="font-size:10.0pt;"><br>
                    <br>
                    </font></p>
</div>
</font></font></b>
<div style="font-family:Times New Roman;">
          <p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><b></b></p>
          <center>
          </center>
</div>
<b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"><font size="2" face="Times New
Roman"></font></font></b><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"><font size="2" face="Times New
Roman">
<div>
          <div style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">
                    <hr size="2" width="100%" noshade color="gray" align="left">
                    </font></div>
</div>
<br clear="all" style="page-break-before:always;">
</font></font></b>
<div>
          <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">&nbsp;</font></b></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman"
style="font-size:10.0pt;font-weight:normal;">SIGNATURES</font></b></p>
          <p style="margin:0in 0in .0001pt;page-break-after:auto;text-align:center;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">&nbsp;</font></b></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;text-indent:.5in;"><b><font size="2" face="Times New
Roman"
style="font-size:10.0pt;font-weight:normal;">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&nbsp;S-8 and has duly caused
                    this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the Town
                    of Merrill, State of New York, on December 22, 2005.</font></b></p>
          <div align="left"></div>
          <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">&nbsp;</font></b></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">&nbsp;</font></b></p>
          <table width="80%" align="right" cellpadding="10" cellspacing="10">
                    <tr>
                              <td width="42%">&nbsp;</td>
                              <td width="58%"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">By: /s/<u> Luke Lalonde&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                                        </u></font></b></td>
                    </tr>
                    <tr>
                              <td>&nbsp;</td>
                              <td><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">Sole Director and President</font></b></td>
                    </tr>
          </table>
          <p> <b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"><br>
                    </font></b></p>
          <p>&nbsp;</p>
          <p><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the requirement of the Securities Act of
                    1933, this registration statement has been signed by the following persons in the capacities and on the date indicated.</font></b></p>
          <table width="80%" align="right" cellpadding="10" cellspacing="10">
                    <tr>
                              <td width="42%">&nbsp;</td>
                              <td width="58%"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">By: /s/<u> Luke Lalonde&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                                        </u></font></b></td>
                    </tr>
                    <tr>
                              <td>&nbsp;</td>
                              <td><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">Luke Lalonde<br>
                                        Sole Director and President</font></b></td>
                    </tr>
                    <tr>
                              <td>&nbsp;</td>
                              <td><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;">Date: December 22, 2005</font></b></td>
                    </tr>
          </table>
          <p></p>
          <p>&nbsp;</p>
          <p><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"><br>
                    </font></b></p>
          <p align="center" style="margin:0in 0in .0001pt;text-autospace:none;"><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"></font></b></p>
          <p style="margin:0in 0in .0001pt;text-autospace:none;">&nbsp;</p>
</div>
<b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"><font size="2" face="Times New
Roman">

</font></font></b><b><font size="2" face="Times New
Roman" style="font-size:10.0pt;font-weight:normal;"><font size="2" face="Times New
Roman">
<div>
          <center>
          </center>
</div>

</font></font></b>
</body>

</html>
[{"type": "S-8", "sequence": "1", "filename": "superd-forms812272005.htm", "secsgml_size_bytes": 55088}]
{"company-data": {"conformed-name": "SuperDirectories Inc.", "cik": "0001338624", "assigned-sic": "7389", "irs-number": "141817301", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-130742", "film-number": "051289493"}, "business-address": {"street1": "5337 ROUTE 374", "city": "MERRILL", "state": "NY", "zip": "12955", "phone": "518-425-0320"}, "mail-address": {"street1": "5337 ROUTE 374", "city": "MERRILL", "state": "NY", "zip": "12955"}}
REGISTRATION STATEMENT ON FORM S-8
A
s filed with the Securities and Exchange Commission on December 28, 2005
Registration
No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
FORM S-8
REGISTRATION
STATEMENT
UNDER
THE
SECURITIES ACT OF 1933
SuperDirectories, Inc.
(Exact name of registrant as specified in its
charter)
Delaware
14-1817301
(State or
  other jurisdiction of
(I.R.S.
  employer
incorporation
  or organization)
identification
  no.)
5337 Route 374
Merrill, New York
12955
(Address of
  principal executive offices)
(Zip code)
SuperDirectories Compensation Contract and Option Plan
(Full Tiltle of Plan
)
Charles B. Jarrett, Esquire
Griffith, McCague & Wallace, P.C.
The Gulf Tower, 38th Floor
707 Grant Street
Pittsburgh, PA 15219
(412) 803-3690
(Name, address, including zip code, and telephone number,
including area code, of agent for service)
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
maximum
maximum
offering
aggregate
Amount of
Title of securities
Amount to be
price
offering
registration
to be registered
registered
per share
price
fee(1)
Common
                                                  Stock, $0.01 par value
7,605,000 shares
$
0.01
$
76,050
$
8.14
(1)
The fee is determined based upon the aggregate offering price and the maximum number of shares issued under
                    the plan pursuant to Rule 457(h)(1).
PART I
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
Item 1.
Plan Information. Documents have been delivered to Participant.
Item 2.
Registrant Information and Employee Plan Annual Information Document has been delivered to Participant.
PART II
INFORMATION REQUIRED IN REGISTRATION STATEMENT
Item 3
.
Incorporation of Documents by
                    Reference.
The documents listed in (a) through (c) below are incorporated by reference in the registration statement. All
                    documents filed pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to sale
                    of all securities offered or deregistration of securities remaining unsold are deemed to be incorporated by reference
                    in this registration statement and to be a part hereof upon the date of filing such documents.
(a) Registrant's effective registration statement on Form 10-SB
(b) All other reports filed pursuant to Sections 13(a) or 15(d) of the Exchange Act since the end of the fiscal
                    year (September 30, 2005) covered by Registrant's Form 10-SB
(c) Securities being offered are registered pursuant to Section 12(g) of the Exchange Act, and the description
                    of such securities contained in Item 8 of Part I of Registrant's Form 10-SB is incorporated herein by reference
Item 4
.
Description of Securities.
Not applicabl
e.
Item 5
.
Interests of Named Experts and
                    Counsel.
Not applicabl
e.
Item 6
.
Indemnification of Directors
                    and Officers
There is no statute, charter or by-law provision or contract or other arrangement that insures or indemnifies
                    a controlling person, director or officer of the Registrant that affects his liability in that capacity.
Item 7
.
Exemption From Registration
                    Claimed.
Not applicabl
e.
Item 8
.
Exhibits
( 5) Opinion on Legality
.
(23) Consent of Counsel (Included in Exhibit 5).
Item 9
.
Undertakings
Regulation SB Items 512(a)
1. The registrant will file during any period in which it offers or sells securities a post-effective amendment
                    to this registration statement to include any additional or changed material information in the plan of distribution.
2. The registrant will treat each post-effective amendment as a new registration statement of the shares offered
                    and the offerings of securities at that time to the initial bona fide offering.
3. Registrant will file a post-effective amendment to remove from registration any of the securities remaining
                    unsold at the end of the offering.
Regulation SB, Item 512(b)
Not Applicable
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
                    has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused
                    this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the Town
                    of Merrill, State of New York, on December 22, 2005.
By: /s/
Luke Lalonde
Sole Director and President
Pursuant to the requirement of the Securities Act of
                    1933, this registration statement has been signed by the following persons in the capacities and on the date indicated.
By: /s/
Luke Lalonde
Luke Lalonde
Sole Director and President
Date: December 22, 2005