<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>&nbsp;EAGLE BROADBAND INC (Form: S-1, Received: 08/26/2005 17:14:12) </TITLE>
<META NAME="author" CONTENT="Edgar Online HTML to RTF converter. Version 2.0">
<META NAME="date" CONTENT="08/31/2007">
</HEAD>
<BODY style="line-height:12pt; font-family:Times New Roman; font-size:10pt; color:#000000" LINK=#004080 VLINK=#004080 ALINK=#004080>
<P style="line-height:18.667px; margin:0px; font-size:16px" align=center><B>UNITED STATES</B></P>
<P style="line-height:18.667px; margin:0px; font-size:16px" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0px" align=center>Washington, DC 20549</P>
<P style="margin:0px"><BR></P>
<P style="line-height:18.667px; margin-top:0px; margin-bottom:8px; font-size:16px" align=center><B>FORM S-8</B></P>
<P style="margin:0px" align=center>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0 align=center><TR><TD width=111.6></TD><TD width=415.2></TD><TD width=111.6></TD></TR>
<TR><TD valign=top width=111.6><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=top width=415.2><P style="line-height:18.667px; margin:0px; font-size:16px" align=center><B>EAGLE BROADBAND, INC.</B></P>
</TD><TD valign=top width=111.6><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=111.6><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=415.2><P style="line-height:14.667px; margin:0px; font-size:12px" align=center>(Exact name of registrant as specified in charter)</P>
</TD><TD valign=top width=111.6><P style="font-size:2pt">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0 align=center><TR><TD width=273.533></TD><TD width=45.667></TD><TD width=45.6></TD><TD width=273.6></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=273.533><P style="line-height:13.333px; margin:0px" align=center><B>Texas</B></P>
</TD><TD valign=top width=45.667><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=45.6><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=top width=273.6><P style="line-height:13.333px; margin:0px" align=center><B>76-0494995</B></P>
</TD></TR>
<TR><TD valign=top width=273.533><P style="line-height:13.333px; margin:0px; font-size:12px" align=center>(State or other jurisdiction</P>
<P style="line-height:13.333px; margin:0px; font-size:12px" align=center>of incorporation)</P>
</TD><TD valign=top width=45.667><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=45.6><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=273.6><P style="line-height:13.333px; margin:0px; font-size:12px" align=center>(IRS Employer</P>
<P style="line-height:13.333px; margin:0px; font-size:12px" align=center>&nbsp;Identification No.)</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0 align=center><TR><TD width=95.8></TD><TD width=446.867></TD><TD width=95.733></TD></TR>
<TR><TD valign=top width=95.8><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=top width=446.867><P style="margin:0px"><B>101 Courageous Drive, League City, Texas 77573-3925</B></P>
</TD><TD valign=top width=95.733><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=95.8><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=446.867><P style="line-height:14.667px; margin:0px; font-size:12px" align=center>(Address of principal executive offices)</P>
</TD><TD valign=top width=95.733><P style="font-size:2pt">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px" align=center><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0 align=center><TR><TD width=111.6></TD><TD width=415.2></TD><TD width=111.6></TD></TR>
<TR><TD valign=top width=111.6><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=top width=415.2><P style="margin:0px" align=center><B>EAGLE BROADBAND, INC.</B></P>
<P style="margin:0px" align=center><B>&nbsp;2007 STOCK OPTION AND STOCK BONUS PLAN</B></P>
</TD><TD valign=top width=111.6><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=111.6><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=415.2><P style="line-height:14.667px; margin:0px; font-size:12px" align=center>(Full title of the plan)</P>
</TD><TD valign=top width=111.6><P style="font-size:2pt">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0 align=center><TR><TD width=127.667></TD><TD width=383.067></TD><TD width=127.667></TD></TR>
<TR><TD valign=top width=127.667><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=top width=383.067><P style="margin:0px" align=center><B>(281) 538-6000</B></P>
</TD><TD valign=top width=127.667><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=127.667><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=383.067><P style="line-height:14.667px; margin:0px; font-size:12px" align=center>(Registrant&#146;s Telephone Number, including Area Code)</P>
</TD><TD valign=top width=127.667><P style="font-size:2pt">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0 align=center><TR><TD width=319.2></TD><TD width=319.2></TD></TR>
<TR><TD valign=top width=319.2><P style="margin:0px" align=center><B>Brian Morrow</B></P>
</TD><TD valign=top width=319.2><P style="margin:0px" align=center><B><I>Copies to:</I></B></P>
</TD></TR>
<TR><TD valign=top width=319.2><P style="margin:0px" align=center><B>Chief Operating Officer</B></P>
</TD><TD valign=top width=319.2><P style="margin:0px" align=center><B>Jeffrey A. Adams, Esq.</B></P>
</TD></TR>
<TR><TD valign=top width=319.2><P style="margin:0px" align=center><B>Eagle Broadband, Inc.</B></P>
</TD><TD valign=top width=319.2><P style="margin:0px" align=center><B>Bettison, Doyle, Apffel &amp; Guarino</B></P>
</TD></TR>
<TR><TD valign=top width=319.2><P style="margin:0px" align=center><B>101 Courageous Drive</B></P>
</TD><TD valign=top width=319.2><P style="margin:0px" align=center><B>6710 Stewart Road, Suite 300</B></P>
</TD></TR>
<TR><TD valign=top width=319.2><P style="margin:0px" align=center><B>League City, Texas 77573-3925</B></P>
</TD><TD valign=top width=319.2><P style="margin:0px" align=center><B>Galveston, Texas 77551</B></P>
</TD></TR>
<TR><TD valign=top width=319.2><P style="margin:0px" align=center><B>(Name and address of agent for service)</B></P>
</TD><TD valign=top width=319.2><P style="margin:0px" align=center><B>(409) 744-9783</B></P>
</TD></TR>
<TR><TD valign=top width=319.2><P style="margin:0px" align=center><B>(281) 538-6000</B></P>
</TD><TD valign=top width=319.2><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=319.2><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=319.2><P style="font-size:2pt">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><B>CALCULATION OF REGISTRATION FEE</B></P>
<P style="margin:0px" align=center><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0 align=center><TR><TD width=227.133></TD><TD width=9.467></TD><TD width=90.933></TD><TD width=9.467></TD><TD width=142></TD><TD width=9.467></TD><TD width=132.333></TD><TD width=9.467></TD><TD width=88.333></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=bottom width=227.133><P style="margin:0px" align=center><BR></P>
<P style="line-height:14.667px; margin:0px; font-size:12px" align=center><B>Title of securities to be registered</B></P>
</TD><TD valign=bottom width=9.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=90.933><P style="line-height:14.667px; margin:0px; font-size:12px" align=center><B>Amount to</B></P>
<P style="line-height:14.667px; margin:0px; font-size:12px" align=center><B>be registered (1)</B></P>
</TD><TD valign=bottom width=9.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=142><P style="line-height:14.667px; margin:0px; font-size:12px" align=center><B>Proposed maximum offering price per share (2)</B></P>
</TD><TD valign=bottom width=9.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=132.333><P style="line-height:14.667px; margin:0px; font-size:12px" align=center><B>Proposed maximum</B></P>
<P style="line-height:14.667px; margin:0px; font-size:12px" align=center><B>aggregate offering price (2)</B></P>
</TD><TD valign=bottom width=9.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=88.333><P style="line-height:14.667px; margin:0px; font-size:12px" align=center><B>Amount of</B></P>
<P style="line-height:14.667px; margin:0px; font-size:12px" align=center><B>registration fee (3)</B></P>
</TD></TR>
<TR><TD valign=top width=227.133><P style="margin:0px" align=center>Common Stock, $0.001 par</P>
<P style="margin:0px" align=center>&nbsp;value per share</P>
</TD><TD valign=top width=9.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=90.933><P style="margin:0px" align=center>4,500,000</P>
</TD><TD valign=bottom width=9.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=142><P style="line-height:14.667px; margin:0px; font-size:12px" align=center>$ 0.0325</P>
</TD><TD valign=bottom width=9.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=132.333><P style="line-height:14.667px; margin:0px; font-size:12px" align=center>$ 146,250</P>
</TD><TD valign=bottom width=9.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=88.333><P style="line-height:14.667px; margin:0px; font-size:12px" align=center>$4.49</P>
</TD></TR>
</TABLE>
<P style="margin-top:13.333px; margin-bottom:-16px; padding-left:48px; padding-right:24px; text-indent:-24px">(1)</P>
<P style="margin-top:0px; margin-bottom:5.533px; padding-left:48px; padding-right:24px">Pursuant to Rule 416(a), this Registration Statement shall also cover any additional shares of Registrant&#146;s Common Stock that become issuable under the plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Registrant&#146;s Common Stock.</P>
<P style="margin-top:5.533px; margin-bottom:-16px; padding-left:48px; padding-right:24px; text-indent:-24px">(2)</P>
<P style="margin-top:0px; margin-bottom:5.533px; padding-left:48px; padding-right:24px">Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(h) and Rule 457(c), on the basis of the high and low prices of the Common Stock as reported on the Over-the-counter Bulletin Board on September 11, 2007.</P>
<P style="margin-top:5.533px; margin-bottom:-16px; padding-left:48px; padding-right:24px; text-indent:-24px">(3)</P>
<P style="margin-top:0px; margin-bottom:5.533px; padding-left:48px; padding-right:24px">Pursuant to Rule 457(p), the registration fee shown in the table above has been offset by the registration fee of $8.38 previously paid on the Registration Statement filed by the Registrant on July 27, 2007, (File No. 333-143414) and subsequently withdrawn on August 10, 2007.</P>
<P style="margin:5.533px"><BR></P>
<A NAME="fis_subject_stock_info"></A><A NAME="fis_part_ii"></A><P style="margin:6.667px" align=center><BR>
<BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px; color:#004080" noshade size=1.333>
<P style="margin-top:5.533px; margin-bottom:5.533px; padding-left:48px; padding-right:24px; text-indent:-24px; page-break-before:always" align=center><B>EXPLANATORY NOTE</B></P>
<P style="margin-top:5.533px; margin-bottom:5.533px">Eagle Broadband, Inc., a Texas corporation, previously filed a registration statement on Form S-8 (File No. 333-140479) on February 6, 2007, registering 2,000,000 shares of its common stock to be issued pursuant to the Eagle Broadband 2007 Stock Option and Stock Bonus Plan (&#147;Plan&#148;). &nbsp;Eagle&#146;s board of directors subsequently approved an amendment to the Plan to increase the amount of shares authorized under the Plan to 4,500,000 shares, and the company filed a registration statement on Form S-8 (File No. 333-144350) on July 5, 2007, registering 2,500,000 shares. &nbsp;In August 2007, Eagle&#146;s board of directors approved a second amendment to the Plan to increase the amount of shares authorized under the Plan to 9,000,000 shares and register an additional 4,500,000 shares. &nbsp;The initial registration statement is incorporated by reference to this registration statement with the exception of any changes as set forth below.</P>
<P style="margin:0px" align=center><B>PART I</B></P>
<P style="margin:0px" align=center><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">The information required by Part I is included in documents sent or given to participants in the 2007 Stock Option and Stock Bonus Plan of Eagle Broadband, Inc., a Texas corporation (the &#147;Registrant&#148;), pursuant to Rule 428(b)(1) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;).</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><B>PART II </B></P>
<P style="margin:0px" align=center><B>INFORMATION NOT REQUIRED IN PROSPECTUS</B></P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px"><B>Item 3.</B></P>
<P style="margin:0px; text-indent:48px"><B>Incorporation of Documents by Reference</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">The following documents filed with the Securities and Exchange Commission (the &#147;Commission&#148;) are hereby incorporated by reference in this Registration Statement:</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:48px; text-indent:-24px">(a)</P>
<P style="margin:0px; padding-left:48px">The Registrant&#146;s latest annual report filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;) or latest prospectus filed pursuant to Rule 424(b) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), that contains audited financial statements for the Registrant&#146;s latest fiscal year for which such statements have been filed;</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:48px; text-indent:-24px">(b)</P>
<P style="margin:0px; padding-left:48px">All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Registrant&#146;s latest annual report or prospectus referred to in (a)&nbsp;above; and</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:48px; text-indent:-24px">(c)</P>
<P style="margin:0px; padding-left:48px">The description of the Common Stock set forth under the caption &#147;Description of Securities&#148; in the Registrant&#146;s registration statement on Form S-1 filed with the Commission on August 21, 2007, File No. 333-145611, together with any amendment or report filed with the Commission for the purpose of updating such description.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">All reports and other documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date hereof and prior to the filing of a post-effective amendment which indicates that all the securities offered hereby have been sold or which deregisters the securities covered hereby then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof commencing on the respective dates on which such documents are filed.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such earlier statement. &nbsp;Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>
<P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px; color:#004080" noshade size=1.333>
<P style="margin-top:0px; margin-bottom:-16px; page-break-before:always"><B>Item 6.</B></P>
<P style="margin:0px; text-indent:48px"><B>Indemnification of Directors and Officers</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">The Registrant&#146;s Amended and Restated Articles of Incorporation provide that: &#147;No director of the Corporation shall be liable to the Corporation or its shareholders or members for monetary damages for any act or omission in such director&#146;s capacity as a director, except for (i) a breach of such director&#146;s duty of loyalty to the Corporation or its shareholders or members; (ii) an act or omission not in good faith that constitutes a breach of duty of the director to the Corporation, or an act or omission that involves intentional misconduct or a knowing violation of the law; (iii) a transaction from which a director received an improper benefit, whether or not the benefit resulted from an action taken within the scope of the director&#146;s office; or (iv) an act or omission for which the liability of a director is expressly provided by an applicable statute.&#148;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">The Registrant&#146;s Amended and Restated Articles further provide that: &#147;The Corporation shall indemnify all current and former directors and officers of the Corporation to the fullest extent of the applicable law, including, without limitation, Article 2.02-1 of the Texas Business Corporation Act.&#148;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">The Texas Business Corporation Act generally provides that a director may not be indemnified in respect of a proceeding (1) in which the person is found liable on the basis that personal benefit was improperly received by him, whether or not the benefit resulted from an action taken in the person&#146;s official capacity; or (2) in which the person is found liable to the corporation.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Section 10.2 of the Registrant&#146;s Amended and Restated Bylaws provide that &#147;The Company shall indemnify every Indemnitee [which includes officers and directors] against all judgments, penalties (including excise and similar taxes), fines, amounts paid in settlement and reasonable expenses actually incurred by the Indemnitee in connection with any Proceeding in which he was, is or is threatened to be named defendant or respondent, or in which he was or is a witness without being named a defendant or respondent, by reason, in whole or in part, of his serving or having served, or having been nominated or designated to serve, in any of the capacities referred to in Section 10.1, if it is determined in accordance with Section 10.4 that the Indemnitee (a) conducted himself in good faith, (b) reasonably believed, in the case of conduct in his Official Capacity, that his conduct was in the Company&#146;s best interests and, in all other cases, that his conduct was at least not opposed to the Company&#146;s best interests, and (c) in the case of any criminal proceeding, had no reasonable cause to believe that his conduct was unlawful; provided, however, that in the event that an Indemnitee is found liable to the Company or is found liable on the basis that personal benefit was improperly received by the Indemnitee the indemnification (i) is limited to reasonable expenses actually incurred by the Indemnitee in connection with the Proceeding and (ii) shall not be made in respect of any Proceeding in which the Indemnitee shall have been found liable for willful or intentional misconduct in the performance of his duty to the Company. Except as provided in the immediately preceding proviso to the first sentence of this Section 10.2, no indemnification shall be made under this Section 10.2 in respect of any Proceeding in which such Indemnitee shall have been (x) found liable on the basis that personal benefit was improperly received by him, whether or not the benefit resulted from an action taken in the Indemnitee&#146;s Official Capacity, or (y) found liable to the Company. &nbsp;The termination of any Proceeding by judgment, order, settlement or conviction, or on a plea of nolo contendere or its equivalent, is not of itself determinative that the Indemnitee did not meet the requirements set forth in clauses (a), (b) or (c) in the first sentence of this Section 10.2. &nbsp;An Indemnitee shall be deemed to have been found liable in respect of any claim, issue or matter only after the Indemnitee shall have been so adjudged by a court of competent jurisdiction after exhaustion of all appeals therefrom. &nbsp;Reasonable expenses shall, include, without limitation, all court costs and all fees and disbursements of attorneys for the Indemnitee. &nbsp;The indemnification provided herein shall be applicable whether or not negligence or gross negligence of the Indemnitee is alleged or proven.&#148;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Section 10.4 referred to above provides that: &#147;Any indemnification under Section 10.2 (unless ordered by a court of competent jurisdiction) shall be made by the Company only upon a determination that indemnification of the Indemnitee is proper in the circumstances because he has met the applicable standard of conduct. &nbsp;Such determination shall be made (a) by the Board of Directors by a majority vote of a quorum consisting of Directors who, at the time of such vote, are not named defendants or respondents in the Proceeding; (b) if such a quorum cannot be obtained, then by a majority vote of a committee of the Board of Directors, duly designated to act in the matter by a majority vote of all Directors (in which designated Directors who are named defendants or respondents in the Proceeding may participate), such committee to consist solely of two (2) or more Directors who, at the time of the committee vote, are not named defendants or respondents in the Proceeding; (c) by special legal counsel selected by the Board of Directors or a committee thereof by vote as set forth in clauses (a) or (b) of this Section 10.4 or, if the requisite quorum of all of the Directors cannot be obtained therefor and such committee cannot be established, </P>
<P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px; color:#004080" noshade size=1.333>
<P style="margin:0px; page-break-before:always">by a majority vote of all of the Directors (in which Directors who are named defendants or respondents in the Proceeding may participate); or (d) by the shareholders in a vote that excludes the shares held by Directors that are named defendants or respondents in the Proceeding. Determination as to reasonableness of expenses shall be made in the same manner as the determination that indemnification is permissible, except that if the determination that indemnification is permissible is made by special legal counsel, determination as to reasonableness of expenses must be made in the manner specified in clause (c) of the preceding sentence for the selection of special legal counsel. &nbsp;In the event a determination is made under this Section 10.4 that the Indemnitee has met the applicable standard of conduct as to some matters but not as to others, amounts to be indemnified may be reasonably prorated.&#148;</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px"><B>Item 8.</B></P>
<P style="margin:0px; text-indent:48px"><B>Exhibits</B></P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=78.467></TD><TD width=15.733></TD><TD width=544.2></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=bottom width=78.467><P style="margin:0px" align=center>Exhibit Number</P>
</TD><TD valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=544.2><P style="margin:0px">Description</P>
</TD></TR>
<TR><TD valign=top width=78.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=544.2><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=78.467><P style="margin:0px" align=center>4.1</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=544.2><P style="margin:0px">Second Amended and Restated 2007 Stock Option and Stock Bonus Plan of Eagle Broadband, Inc.</P>
</TD></TR>
<TR><TD valign=top width=78.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=544.2><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=78.467><P style="margin:0px" align=center>5.1</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=544.2><P style="margin:0px">Opinion of Counsel.</P>
</TD></TR>
<TR><TD valign=top width=78.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=544.2><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=78.467><P style="margin:0px" align=center>23.1</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=544.2><P style="margin:0px">Consent of LBB &amp; Associates, Ltd., LLP</P>
</TD></TR>
<TR><TD valign=top width=78.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=544.2><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=78.467><P style="margin:0px" align=center>23.2</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=544.2><P style="margin:0px">Consent of Counsel (included in Exhibit 5.1).</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<A NAME="fis_indemnification"></A><A NAME="fis_sale_of_unregistered_securities"></A><P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px; color:#004080" noshade size=1.333>
<P style="margin-top:0px; margin-bottom:-16px; page-break-before:always"><B>Item 9.</B></P>
<P style="margin:0px; text-indent:48px"><B>Undertakings</B></P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:24px; text-indent:-24px">(a)</P>
<P style="margin:0px; padding-left:24px">The undersigned Registrant hereby undertakes:</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:48px; text-indent:-24px">(1)</P>
<P style="margin:0px; padding-left:48px">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:72px; text-indent:-24px">(i)</P>
<P style="margin:0px; padding-left:72px">To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:72px; text-indent:-24px">(ii)</P>
<P style="margin:0px; padding-left:72px">To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in the volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective registration statement.</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:72px; text-indent:-24px">(iii)</P>
<P style="margin:0px; padding-left:72px">To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:48px; text-indent:24px">provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:48px; text-indent:-24px">(2)</P>
<P style="margin:0px; padding-left:48px">That, for the purpose of determining any liability under the Securities Act of 1933, each 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.</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:48px; text-indent:-24px">(3)</P>
<P style="margin:0px; padding-left:48px">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.</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:24px; text-indent:-24px">(b)</P>
<P style="margin:0px; padding-left:24px">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant&#146;s annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:24px; text-indent:-24px">(c)</P>
<P style="margin:0px; padding-left:24px">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant 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. &nbsp;In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.</P>
<P style="margin:0px"><BR></P>
<A NAME="fis_signatures"></A><P style="margin:0px" align=center><BR>
<BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px; color:#004080" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=center><B>SIGNATURES </B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px">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 League City, Texas on August 29, 2007.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><B>Eagle Broadband, Inc.</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center>By:<U> &nbsp;/s/ BRIAN MORROW &nbsp;</U></P>
<P style="margin:0px" align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Operating Officer</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated:</P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0 align=center><TR><TD width=229.8></TD><TD width=15.733></TD><TD width=255.333></TD><TD width=15.733></TD><TD width=121.8></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=229.8><P style="margin:0px" align=center><B>SIGNATURE</B></P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=top width=255.333><P style="margin:0px" align=center><B>TITLE</B></P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=top width=121.8><P style="margin:0px" align=center><B>DATE</B></P>
</TD></TR>
<TR><TD valign=top width=229.8><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=229.8><P style="margin:0px">/s/ BRIAN MORROW</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="margin:0px" align=center>Chief Operating Officer</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="margin:0px" align=center>August 29, 2007</P>
</TD></TR>
<TR><TD valign=top width=229.8><P style="margin:0px">Brian Morrow</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="margin:0px" align=center>(Principal Executive Officer)</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=229.8><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=229.8><P style="margin:0px">/s/ MARK MANN</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="margin:0px" align=center>Controller and Principal Accounting Officer</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="margin:0px" align=center>August 29, 2007</P>
</TD></TR>
<TR><TD valign=top width=229.8><P style="margin:0px">Mark Mann</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="margin:0px" align=center>(Principal Accounting and Financial Officer)</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=229.8><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=229.8><P style="margin:0px">/s/ ROBERT BACH</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="margin:0px" align=center>Director</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="margin:0px" align=center>August 29, 2007</P>
</TD></TR>
<TR><TD valign=top width=229.8><P style="margin:0px">Robert Bach</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=229.8><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=229.8><P style="margin:0px">/s/ GLENN A. GOERKE</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="margin:0px" align=center>Director</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="margin:0px" align=center>August 29, 2007</P>
</TD></TR>
<TR><TD valign=top width=229.8><P style="margin:0px">Glenn A. Goerke</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=229.8><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=229.8><P style="margin:0px">/s/ C. J. REINHARTSEN</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="margin:0px" align=center>Director</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="margin:0px" align=center>August 29, 2007</P>
</TD></TR>
<TR><TD valign=top width=229.8><P style="margin:0px">C. J. Reinhartsen</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=229.8><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=229.8><P style="margin:0px">/s/ LORNE E. PERSONS, JR.</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="margin:0px" align=center>Director</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="margin:0px" align=center>August 29, 2007</P>
</TD></TR>
<TR><TD valign=top width=229.8><P style="margin:0px">Lorne E. Persons, Jr.</P>
</TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=255.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=121.8><P style="font-size:2pt">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "s8.htm", "description": "EAGLE BROADBAND S-8 REGISTRATION STATEMENT", "secsgml_size_bytes": 42437}]
{"company-data": {"conformed-name": "EAGLE BROADBAND INC", "cik": "0001023139", "assigned-sic": "3663", "irs-number": "760494995", "state-of-incorporation": "TX", "fiscal-year-end": "0831"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-145987", "film-number": "071111588"}, "business-address": {"street1": "101 COURAGEOUS DRIVE", "city": "LEAGUE CITY", "state": "TX", "zip": "77573", "phone": "2815386000"}, "mail-address": {"street1": "101 COURAGEOUS DRIVE", "city": "LEAGUE CITY", "state": "TX", "zip": "77573"}, "former-company": [{"former-conformed-name": "EAGLE WIRELESS INTERNATIONAL INC", "date-changed": "19971201"}, {"former-conformed-name": "EAGLE TELECOM INTERNATIONAL INC", "date-changed": "19961217"}]}
EAGLE BROADBAND INC (Form: S-1, Received: 08/26/2005 17:14:12)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
EAGLE BROADBAND, INC.
(Exact name of registrant as specified in charter)
Texas
76-0494995
(State or other jurisdiction
of incorporation)
(IRS Employer
Identification No.)
101 Courageous Drive, League City, Texas 77573-3925
(Address of principal executive offices)
EAGLE BROADBAND, INC.
2007 STOCK OPTION AND STOCK BONUS PLAN
(Full title of the plan)
(281) 538-6000
(Registrant's Telephone Number, including Area Code)
Brian Morrow
Copies to:
Chief Operating Officer
Jeffrey A. Adams, Esq.
Eagle Broadband, Inc.
Bettison, Doyle, Apffel & Guarino
101 Courageous Drive
6710 Stewart Road, Suite 300
League City, Texas 77573-3925
Galveston, Texas 77551
(Name and address of agent for service)
(409) 744-9783
(281) 538-6000
CALCULATION OF REGISTRATION FEE
Title of securities to be registered
Amount to
be registered (1)
Proposed maximum offering price per share (2)
Proposed maximum
aggregate offering price (2)
Amount of
registration fee (3)
Common Stock, $0.001 par
value per share
4,500,000
$ 0.0325
$ 146,250
$4.49
(1)
Pursuant to Rule 416(a), this Registration Statement shall also cover any additional shares of Registrant's Common Stock that become issuable under the plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Registrant's Common Stock.
(2)
Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(h) and Rule 457(c), on the basis of the high and low prices of the Common Stock as reported on the Over-the-counter Bulletin Board on September 11, 2007.
(3)
Pursuant to Rule 457(p), the registration fee shown in the table above has been offset by the registration fee of $8.38 previously paid on the Registration Statement filed by the Registrant on July 27, 2007, (File No. 333-143414) and subsequently withdrawn on August 10, 2007.
EXPLANATORY NOTE
Eagle Broadband, Inc., a Texas corporation, previously filed a registration statement on Form S-8 (File No. 333-140479) on February 6, 2007, registering 2,000,000 shares of its common stock to be issued pursuant to the Eagle Broadband 2007 Stock Option and Stock Bonus Plan ("Plan").  Eagle's board of directors subsequently approved an amendment to the Plan to increase the amount of shares authorized under the Plan to 4,500,000 shares, and the company filed a registration statement on Form S-8 (File No. 333-144350) on July 5, 2007, registering 2,500,000 shares.  In August 2007, Eagle's board of directors approved a second amendment to the Plan to increase the amount of shares authorized under the Plan to 9,000,000 shares and register an additional 4,500,000 shares.  The initial registration statement is incorporated by reference to this registration statement with the exception of any changes as set forth below.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The information required by Part I is included in documents sent or given to participants in the 2007 Stock Option and Stock Bonus Plan of Eagle Broadband, Inc., a Texas corporation (the "Registrant"), pursuant to Rule 428(b)(1) under the Securities Act of 1933, as amended (the "Securities Act").
PART II
INFORMATION NOT REQUIRED IN PROSPECTUS
Item 3.
Incorporation of Documents by Reference
The following documents filed with the Securities and Exchange Commission (the "Commission") are hereby incorporated by reference in this Registration Statement:
(a)
The Registrant's latest annual report filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") or latest prospectus filed pursuant to Rule 424(b) under the Securities Act of 1933, as amended (the "Securities Act"), that contains audited financial statements for the Registrant's latest fiscal year for which such statements have been filed;
(b)
All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Registrant's latest annual report or prospectus referred to in (a) above; and
(c)
The description of the Common Stock set forth under the caption "Description of Securities" in the Registrant's registration statement on Form S-1 filed with the Commission on August 21, 2007, File No. 333-145611, together with any amendment or report filed with the Commission for the purpose of updating such description.
All reports and other documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date hereof and prior to the filing of a post-effective amendment which indicates that all the securities offered hereby have been sold or which deregisters the securities covered hereby then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof commencing on the respective dates on which such documents are filed.
Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such earlier statement.  Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item 6.
Indemnification of Directors and Officers
The Registrant's Amended and Restated Articles of Incorporation provide that: "No director of the Corporation shall be liable to the Corporation or its shareholders or members for monetary damages for any act or omission in such director's capacity as a director, except for (i) a breach of such director's duty of loyalty to the Corporation or its shareholders or members; (ii) an act or omission not in good faith that constitutes a breach of duty of the director to the Corporation, or an act or omission that involves intentional misconduct or a knowing violation of the law; (iii) a transaction from which a director received an improper benefit, whether or not the benefit resulted from an action taken within the scope of the director's office; or (iv) an act or omission for which the liability of a director is expressly provided by an applicable statute."
The Registrant's Amended and Restated Articles further provide that: "The Corporation shall indemnify all current and former directors and officers of the Corporation to the fullest extent of the applicable law, including, without limitation, Article 2.02-1 of the Texas Business Corporation Act."
The Texas Business Corporation Act generally provides that a director may not be indemnified in respect of a proceeding (1) in which the person is found liable on the basis that personal benefit was improperly received by him, whether or not the benefit resulted from an action taken in the person's official capacity; or (2) in which the person is found liable to the corporation.
Section 10.2 of the Registrant's Amended and Restated Bylaws provide that "The Company shall indemnify every Indemnitee [which includes officers and directors] against all judgments, penalties (including excise and similar taxes), fines, amounts paid in settlement and reasonable expenses actually incurred by the Indemnitee in connection with any Proceeding in which he was, is or is threatened to be named defendant or respondent, or in which he was or is a witness without being named a defendant or respondent, by reason, in whole or in part, of his serving or having served, or having been nominated or designated to serve, in any of the capacities referred to in Section 10.1, if it is determined in accordance with Section 10.4 that the Indemnitee (a) conducted himself in good faith, (b) reasonably believed, in the case of conduct in his Official Capacity, that his conduct was in the Company's best interests and, in all other cases, that his conduct was at least not opposed to the Company's best interests, and (c) in the case of any criminal proceeding, had no reasonable cause to believe that his conduct was unlawful; provided, however, that in the event that an Indemnitee is found liable to the Company or is found liable on the basis that personal benefit was improperly received by the Indemnitee the indemnification (i) is limited to reasonable expenses actually incurred by the Indemnitee in connection with the Proceeding and (ii) shall not be made in respect of any Proceeding in which the Indemnitee shall have been found liable for willful or intentional misconduct in the performance of his duty to the Company. Except as provided in the immediately preceding proviso to the first sentence of this Section 10.2, no indemnification shall be made under this Section 10.2 in respect of any Proceeding in which such Indemnitee shall have been (x) found liable on the basis that personal benefit was improperly received by him, whether or not the benefit resulted from an action taken in the Indemnitee's Official Capacity, or (y) found liable to the Company.  The termination of any Proceeding by judgment, order, settlement or conviction, or on a plea of nolo contendere or its equivalent, is not of itself determinative that the Indemnitee did not meet the requirements set forth in clauses (a), (b) or (c) in the first sentence of this Section 10.2.  An Indemnitee shall be deemed to have been found liable in respect of any claim, issue or matter only after the Indemnitee shall have been so adjudged by a court of competent jurisdiction after exhaustion of all appeals therefrom.  Reasonable expenses shall, include, without limitation, all court costs and all fees and disbursements of attorneys for the Indemnitee.  The indemnification provided herein shall be applicable whether or not negligence or gross negligence of the Indemnitee is alleged or proven."
Section 10.4 referred to above provides that: "Any indemnification under Section 10.2 (unless ordered by a court of competent jurisdiction) shall be made by the Company only upon a determination that indemnification of the Indemnitee is proper in the circumstances because he has met the applicable standard of conduct.  Such determination shall be made (a) by the Board of Directors by a majority vote of a quorum consisting of Directors who, at the time of such vote, are not named defendants or respondents in the Proceeding; (b) if such a quorum cannot be obtained, then by a majority vote of a committee of the Board of Directors, duly designated to act in the matter by a majority vote of all Directors (in which designated Directors who are named defendants or respondents in the Proceeding may participate), such committee to consist solely of two (2) or more Directors who, at the time of the committee vote, are not named defendants or respondents in the Proceeding; (c) by special legal counsel selected by the Board of Directors or a committee thereof by vote as set forth in clauses (a) or (b) of this Section 10.4 or, if the requisite quorum of all of the Directors cannot be obtained therefor and such committee cannot be established,
by a majority vote of all of the Directors (in which Directors who are named defendants or respondents in the Proceeding may participate); or (d) by the shareholders in a vote that excludes the shares held by Directors that are named defendants or respondents in the Proceeding. Determination as to reasonableness of expenses shall be made in the same manner as the determination that indemnification is permissible, except that if the determination that indemnification is permissible is made by special legal counsel, determination as to reasonableness of expenses must be made in the manner specified in clause (c) of the preceding sentence for the selection of special legal counsel.  In the event a determination is made under this Section 10.4 that the Indemnitee has met the applicable standard of conduct as to some matters but not as to others, amounts to be indemnified may be reasonably prorated."
Item 8.
Exhibits
Exhibit Number
Description
4.1
Second Amended and Restated 2007 Stock Option and Stock Bonus Plan of Eagle Broadband, Inc.
5.1
Opinion of Counsel.
23.1
Consent of LBB & Associates, Ltd., LLP
23.2
Consent of Counsel (included in Exhibit 5.1).
Item 9.
Undertakings
(a)
The undersigned Registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in the volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement.
(iii)
To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;
provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.
(2)
That, for the purpose of determining any liability under the Securities Act of 1933, each 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.
(b)
The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant's annual report pursuant to section 13(a) or section 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 the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant 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 the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.
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 League City, Texas on August 29, 2007.
Eagle Broadband, Inc.
By:
/s/ BRIAN MORROW
Chief Operating 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 and on the dates indicated:
SIGNATURE
TITLE
DATE
/s/ BRIAN MORROW
Chief Operating Officer
August 29, 2007
Brian Morrow
(Principal Executive Officer)
/s/ MARK MANN
Controller and Principal Accounting Officer
August 29, 2007
Mark Mann
(Principal Accounting and Financial Officer)
/s/ ROBERT BACH
Director
August 29, 2007
Robert Bach
/s/ GLENN A. GOERKE
Director
August 29, 2007
Glenn A. Goerke
/s/ C. J. REINHARTSEN
Director
August 29, 2007
C. J. Reinhartsen
/s/ LORNE E. PERSONS, JR.
Director
August 29, 2007
Lorne E. Persons, Jr.