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<TITLE>FORM S-8 </TITLE>
<META NAME="author" CONTENT="Shane Traveller">
<META NAME="date" CONTENT="09/26/2006">
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<DIV style="width:492pt"><P style="margin:0pt" align=center><font size="3">As filed with the Securities and Exchange Commission on October 5, 2006</P>
<P style="margin:0pt" align=center>Registration No. 333-___________</P>
<P style="margin:0pt" align=center><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>UNITED STATES</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>Washington, D.C. 20549</P>
<P style="line-height:20pt; margin:0pt; " align=center><B><font size="3">FORM S-8
</font> </B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B></P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:20pt; margin:0pt; " align=center><B><U><font size="3">S3 Investment Company, Inc.</font></U></B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>(Exact name of registrant as specified in its charter)</P>
<P style="margin:0pt" align=center><font size="3"><BR></font></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD width=221.4></TD><TD width=221.4></TD></TR>
<TR><TD valign=top width=295.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B><U>CALIFORNIA</U></B></P>
</TD><TD valign=top width=295.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B><U>33-0906297</U></B></P>
</TD></TR>
<TR><TD valign=top width=295.2><P style="margin:0pt" align=center>
  <font size="3">(State or other jurisdiction of</P>
<P style="margin:0pt" align=center>Incorporation or organization)</P>
</TD><TD valign=top width=295.2><P style="margin:0pt" align=center>(I.R.S. Employer Identification Number)</font></P>
</TD></TR>
</TABLE>
<P style="margin:0pt" align=center><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>S3 Investment Company, Inc.</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B><U>43180 Business Park Dr., Suite 202, Temecula, California 92590</U></B></P>
<P style="margin:0pt" align=center><font size="3">(Address of principal executive offices) &nbsp;(Zip code)</P>
<P style="margin:0pt" align=center><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>COMPENSATION PLAN FOR EMPLOYEES, OFFICERS, DIRECTORS AND <U>CONSULTANTS</U></B></P>
<P style="margin:0pt" align=center><font size="3">(Full title of plan)</P>
<P style="margin:0pt" align=center><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>James Bickel</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>S3 Investment Company, Inc.</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>43180 Business Park Drive, Suite 202</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B><U>Temecula, California &nbsp;92590</U></B></P>
<P style="margin:0pt" align=center><font size="3">(Name and address of agent for service) </P>
<P style="margin:0pt" align=center><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B><U>(951) 587-3618</U></B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>(Telephone number, including area code of agent for service) </P>
<P style="margin:0pt" align=center><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>Copy to: </B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>James Parsons</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>10900 NE 4th Street</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>Bellevue, WA</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>(425) 451-8036</P>
<P style="margin:0pt" align=center><font size="3"><BR></P>
<P style="margin:0pt" align=center>CALCULATION OF REGISTRATION FEE</P>
<P style="margin:0pt" align=center>&nbsp;</P>
<P style="margin:0pt" align=center></font></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center width="649"><TR>
  <TD width=647></TD></TR>
<TR><TD width=647><P style="margin:0pt"><font size="3">&nbsp; </font>
  <font style="font-size: 11pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Proposed Maximum&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proposed Maximum &nbsp;&nbsp;&nbsp;</P>
  </font><font size="3" style="font-size: 11pt">
<P style="margin:0pt">Title Of Securities &nbsp;&nbsp;&nbsp;Amount To Be &nbsp;&nbsp;&nbsp;&nbsp; Offering Price &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Aggregate &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amount of</P>
<P style="margin:0pt"><U>To Be Registered</U> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Registered<SUP>(1)</SUP></U>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Per Share <SUP>(2)</SUP></U> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Offering Price</U> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Registration Fee</U></P>
<P style="margin:0pt">Common Stock &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;200,000,000 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$.001 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;$200,000.00 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$21.40</P>
<P style="margin:0pt">($0.001 Par Value)</font></P>
</TD></TR>
</TABLE>
<P style="margin:0pt"><font size="3">(1) Represents 200,000,000 shares of Common Stock to be issued to employees and consultants as compensation for services rendered </P>
<P style="margin-top:5pt; margin-bottom:5pt">(2) Estimated solely for the purpose of determining the amount of registration fees and pursuant to Rules 457(c) and 457(h) of the General Rules and Regulations under the Securities Act of 1933.
<BR></font> </P>
<P style="margin:0pt">&nbsp;</P>
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</DIV><DIV style="width:432pt"><P style="line-height:14pt; margin-top:12pt; margin-bottom:12pt; font-size:12pt; page-break-before:always" align=center><B>
  PART I</B></P>
<P style="line-height:14pt; margin-top:12pt; margin-bottom:12pt; font-size:12pt" align=center><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
<P style="line-height:14pt; margin-top:12pt; margin-bottom:-14pt; font-size:12pt"><B>Item 1.</B></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:10pt; text-indent:36pt; font-size:12pt"><B>&nbsp;&nbsp;Plan Information</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=justify>The documents containing the information specified in Item 1 will be sent or given to participants in the Plan as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the &quot;Securities Act&quot;). Such documents are not being filed with the Securities and Exchange Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated by reference in the Registration Statement pursuant to Item 3 of Part II hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</P>
<P style="margin:0pt" align=center><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=justify><B>Item 2. &nbsp;Registrant Information and Employee Plan Annual Information</B></P>
<P style="margin:0pt" align=justify><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=justify>Upon written or oral request, any of the documents incorporated by reference in Item 3 of Part II of this Registration Statement (which documents are incorporated by reference in this Section 10(a) Prospectus), other documents required to be delivered by eligible employees, non-employee directors and consultants, pursuant to Rule 428(b) are available without charge by contacting:</P>
<P style="margin:0pt" align=justify><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>James Bickel</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>S3 Investment Company, Inc.</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>43180 Business Park Drive, Suite 202</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center>Temecula, California &nbsp;92590</P>
<P style="margin:0pt" align=justify><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>PART II</B></P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
<P style="margin:0pt" align=center><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt"><B>Item 3. &nbsp;Incorporation of Documents by Reference</B></P>
<P style="margin:0pt" align=center><font size="3"><BR></font></P>
<P style="line-height:14pt; margin-top:12pt; margin-bottom:12pt; font-size:12pt" align=justify>The following documents filed with the Securities and Exchange Commission (the &quot;Commission&quot;) by S3 Investment Company, a California corporation (the &quot;Company&quot;), are incorporated herein by reference: </P>
<P style="line-height:14pt; margin-top:12pt; margin-bottom:-14pt; padding-left:54pt; text-indent:-18pt; font-size:12pt" align=justify>(a)</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:12pt; padding-left:54pt; font-size:12pt" align=justify>The Company's latest Annual Report on Form 10-K for the year ended June 30, 2005, as filed with the Securities and Exchange Commission on October 14, 2005; </P>
<P style="line-height:14pt; margin-top:12pt; margin-bottom:-14pt; padding-left:54pt; text-indent:-18pt; font-size:12pt" align=justify>(b)</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:12pt; padding-left:54pt; font-size:12pt" align=justify>The reports of the Company filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &quot;Exchange Act&quot;) since the fiscal year ended June 30, 2005; </P>
<P style="margin:12pt" align=justify><font size="3"><BR>
<BR></P>
</DIV><DIV style="width:577; height:92"><P style="margin:0pt" align="center">2</font></P>
<P style="margin:0pt">&nbsp;</P>
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<P style="margin:0pt"><BR></font></P>
</DIV><DIV style="width:432pt"><P style="line-height:14pt; margin-top:12pt; margin-bottom:-14pt; padding-left:54pt; text-indent:-18pt; font-size:12pt; page-break-before:always" align=justify>(c)</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:12pt; padding-left:54pt; font-size:12pt" align=justify>The description of the Company's common stock contained in its Form 10-K filed October 14, 2005 (File No. 001-31347), including any amendment or report filed for the purpose of updating such description.</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=justify>All other documents filed by the Company after the date of this Registration Statement pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or de-registers all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing such documents.</P>
<P style="margin:0pt" align=center><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=justify>We will furnish to each person to whom this Prospectus is delivered, upon written or oral request, a copy of any or all of the documents referred to by reference. &nbsp;Requests should be addressed to: James Bickel, S3 Investment Company, Inc., 43180 Business Park Drive, Suite 202, Temecula, California &nbsp;92590. &nbsp;Our telephone number is (951) 587- 3618.</P>
<P style="margin:0pt" align=justify><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=justify>The public may read and copy any materials we file with the Securities and Exchange Commission at the SEC&#146;s Public Reference Room located at 100 F Street, NE, Washington, DC 20549. &nbsp;The public may obtain information on the operation of the Public Reference Room by calling 1-(800)-SEC-0330. &nbsp;The Commission maintains a World Wide Web site on the Internet at http://www.sec.gov that contains reports, proxy and information statements and other information regarding us and other registrants that file electronically with the Commission.</P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt"><B>Item 4. Description of Securities: </B></P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">Not Applicable </P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt"><B>Item 5. Interests of Named Experts and Counsel: </B></P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">None</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt"><B>Item 6. Indemnification for Directors and Officers: </B></P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt" align=justify>The Company's articles of incorporation, as amended, contain the following indemnification provision: &nbsp;The corporation shall indemnify its officers, directors and stockholders from all liability of any type or sort whatever, as may exist as a direct or indirect result of their status or actions as such officer, director or stockholder, except as may arise due to the gross negligence or willful misconduct of any such person. &nbsp;The Company may purchase indemnification insurance for officers and directors. </P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt" align=justify>Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers or persons controlling the registrant pursuant to the foregoing provisions, the registrant has been informed 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. </P>
<P style="margin:5pt" align=justify><font size="3"><BR>
<BR></P>
</DIV><DIV style="width:577; height:70"><P style="margin:0pt" align="center">3</font></P>
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</DIV><DIV style="width:432pt"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt; page-break-before:always"><B>Item 7. Exemption from Registration Claimed: </B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">Not Applicable </P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt"><B>1tem 8. Exhibits: </B></P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt" align=justify>The exhibits to this Registration Statement are listed in the index to Exhibits on Page 7. </P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt"><B>Item 9. Undertakings: </B></P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:-14pt; text-indent:36pt; font-size:12pt" align=justify>(a)</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:5pt; text-indent:72pt; font-size:12pt" align=justify>The undersigned registrant hereby undertakes: </P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:-14pt; padding-left:108pt; text-indent:-36pt; font-size:12pt" align=justify>(1)</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:5pt; padding-left:108pt; font-size:12pt" align=justify>To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement: </P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:-14pt; padding-left:144pt; text-indent:-36pt; font-size:12pt" align=justify>(i)</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:5pt; padding-left:144pt; font-size:12pt" align=justify>To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933; </P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:-14pt; padding-left:144pt; text-indent:-36pt; font-size:12pt" align=justify>(ii)</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:5pt; padding-left:144pt; font-size:12pt" align=justify>To reflect in the prospectus any facts or events which, individually or together, represent a fundamental change in the information set forth in this Registration Statement; </P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:144pt; text-indent:-36pt; font-size:12pt" align=justify>(iii)</P>
<P style="line-height:14pt; margin:0pt; padding-left:144pt; font-size:12pt" align=justify>To include any additional or changed material information on the plan of distribution; provided, however, that paragraph 1(I) and 1(ii) do not apply if the information required to included in a post-effective amendment by those paragraphs is contained in periodic reports filed by the Company pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement. </P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:108pt; text-indent:-36pt; font-size:12pt" align=justify>(2)</P>
<P style="line-height:14pt; margin:0pt; padding-left:108pt; font-size:12pt" align=justify>That for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:-14pt; padding-left:108pt; text-indent:-36pt; font-size:12pt" align=justify>(3)</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:5pt; padding-left:108pt; font-size:12pt" align=justify>&nbsp;To remove from registration by means of a post-effective amendment any of the securities being registered hereunder that remain unsold at the termination of the offering. </P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:-14pt; padding-left:72pt; text-indent:-36pt; font-size:12pt" align=justify>(b)</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:5pt; padding-left:72pt; font-size:12pt" align=justify>The undersigned company hereby undertakes that for purposes of determining any liability under the Securities Act of 1933, each filing of the company's annual report pursuant to Section 13(a) or Section 15(d) of the Securities and 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. </P>
  <P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; padding-left:72pt; font-size:12pt; page-break-before:always" align=justify>&nbsp;</P>
  <P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; padding-left:72pt; font-size:12pt; page-break-before:always" align=center>
  4</P>
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<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:72pt; text-indent:-36pt; font-size:12pt" align=justify>(c)</P>
<P style="line-height:14pt; margin:0pt; padding-left:72pt; font-size:12pt" align=justify>&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Company pursuant to the above-described provisions or otherwise, the Company has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the company will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.</P>
<P style="margin:0pt"><font size="3"><BR></P>
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</DIV><DIV style="width:578; height:80"><P style="margin:0pt" align="center">5</P>
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<P style="margin:0pt"><font size="3"><BR></font></P>
</DIV><DIV style="width:432pt"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt; page-break-before:always" align=center><B>SIGNATURES</B></P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt" align=justify>Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable ground 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 Temecula, California, on October 5, 2006. </P>
<TABLE style="font-size:10pt" cellspacing=0 width="567"><TR><TD width=220>&nbsp;</TD>
  <TD width=343></TD></TR>
<TR><TD width=220>&nbsp;</TD><TD width=343><P style="line-height:14pt; margin:0pt; font-size:12pt"><B>S3 Investment Company, Inc.</B></P>
<P style="margin:0pt"><font size="3"><BR></P>
<P style="margin:0pt"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt"><I>By:<U>/s/ James Bickel</U></I></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt"><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I><B>James Bickel</B></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CEO and President</B></P>
</TD></TR>
</TABLE>
<P style="margin:5pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; padding-left:162pt; font-size:12pt">&nbsp;&nbsp;<BR>
</P>
<P style="margin:5pt" align=center><font size="3"><BR></P>
<P style="margin:5pt"><BR></font></P>
<P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">Pursuant to the requirements of the Securities Act of 1933, the registration statement has been signed by the following persons in the capacities and on the date(s) indicated.</P>
<TABLE style="font-size:10pt" cellspacing=0 height="254"><TR>
  <TD width=131.4 height="1"></TD><TD width=189 height="1"></TD>
  <TD width=122.4 height="1"></TD></TR>
<TR><TD valign=bottom width=175.2 height="33" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">Signature</P>
</TD><TD valign=bottom width=252 height="33" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">Title</P>
</TD><TD valign=bottom width=163.2 height="33" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">Date</P>
</TD></TR>
<TR><TD valign=bottom width=175.2 height="52" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt"><U>/s/ James Bickel</U></P>
</TD><TD valign=bottom width=252 height="52" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">Chief Executive Officer (Principal Executive Officer) and President</P>
</TD><TD valign=bottom width=163.2 height="52" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">October 5, 2006</P>
</TD></TR>
<TR><TD valign=top width=175.2 height="1" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">James Bickel</P>
</TD><TD valign=top width=252 height="1" align="left"><P style="font-size:2pt"></P></TD>
  <TD valign=top width=163.2 height="1" align="left"><P style="font-size:2pt"></P></TD></TR>
<TR><TD valign=bottom width=175.2 height="16" align="left"><P style="font-size:2pt"></P></TD>
  <TD valign=bottom width=252 height="16" align="left"><P style="font-size:2pt"></P></TD>
  <TD valign=bottom width=163.2 height="16" align="left"><P style="font-size:2pt"></P></TD></TR>
<TR><TD valign=bottom width=175.2 height="33" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt"><U>/s/Gary Nerison</U></P>
</TD><TD valign=bottom width=252 height="33" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">Director</P>
</TD><TD valign=bottom width=163.2 height="33" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">October 5, 2006</P>
</TD></TR>
<TR><TD valign=bottom width=175.2 height="19" align="left"><P style="line-height:14pt; margin:0pt; font-size:12pt">Gary Nerison</P>
</TD><TD valign=bottom width=252 height="19" align="left"><P style="font-size:2pt">&nbsp;</P></TD>
  <TD valign=bottom width=163.2 height="19" align="left"><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=175.2 height="16" align="left"><P style="font-size:2pt"></P></TD>
  <TD valign=bottom width=252 height="16" align="left"><P style="font-size:2pt"></P></TD>
  <TD valign=bottom width=163.2 height="16" align="left"><P style="font-size:2pt"></P></TD></TR>
<TR><TD valign=bottom width=175.2 height="33" align="left"><P style="line-height:14pt; margin:0pt; font-size:12pt"><U>
  /s/ Douglas Perkins</U></P>
</TD><TD valign=bottom width=252 height="33" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">Director</P>
</TD><TD valign=bottom width=163.2 height="33" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">October 5, 2006</P>
</TD></TR>
<TR><TD valign=bottom width=175.2 height="19" align="left"><P style="line-height:14pt; margin:0pt; font-size:12pt">Douglas Perkins</P>
</TD><TD valign=bottom width=252 height="19" align="left"><P style="font-size:2pt">&nbsp;</P></TD>
  <TD valign=bottom width=163.2 height="19" align="left"><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=175.2 height="16" align="left"><P style="font-size:2pt"></P></TD>
  <TD valign=bottom width=252 height="16" align="left"><P style="font-size:2pt"></P></TD>
  <TD valign=bottom width=163.2 height="16" align="left"><P style="font-size:2pt"></P></TD></TR>
<TR><TD valign=bottom width=175.2 height="9" align="left"><P style="line-height:14pt; margin:0pt; font-size:12pt"><U>/s/ Chris Bickel</U></P>
</TD><TD valign=bottom width=252 height="9" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">Director</P>
</TD><TD valign=bottom width=163.2 height="9" align="left"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt">October 5, 2006</P>
</TD></TR>
<TR><TD valign=bottom width=175.2 height="19" align="left"><P style="line-height:14pt; margin:0pt; font-size:12pt">Chris Bickel</P>
</TD><TD valign=bottom width=252 height="19" align="left"><P style="font-size:2pt">&nbsp;</P></TD>
  <TD valign=bottom width=163.2 height="19" align="left"><P style="font-size:2pt">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="margin:0pt">&nbsp;</P>
<P style="margin:5pt" align=center><font size="3">
<BR></P>
</DIV><DIV style="width:492pt"><P style="margin:0pt" align="center">6</font></P>
  <SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG>
  <HR NOSHADE ALIGN="left" COLOR="#000000">
  </big></small></big></small></big></small></big></small></big></small>
</big></small></big></small></big></small></big></small></big></small>
<P style="margin:0pt"><font size="3"><BR></P>
<P style="margin:0pt"><BR></font></P>
</DIV><DIV style="width:432pt"><P style="line-height:14pt; margin-top:5pt; margin-bottom:5pt; font-size:12pt; page-break-before:always" align=center><B>INDEX TO EXHIBITS</B></P>
<TABLE style="font-size:10pt" cellspacing=0><TR><TD width=68.4></TD><TD width=374.4></TD></TR>
<TR><TD valign=bottom width=91.2><P style="line-height:14pt; margin:0pt; font-size:12pt">Exhibit</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt"><U>No. &nbsp;&nbsp;&nbsp;</U>&nbsp;&nbsp;</P>
</TD><TD valign=bottom width=499.2><P style="line-height:14pt; margin:0pt; font-size:12pt"><U>Description</U></P>
</TD></TR>
<TR><TD valign=top width=91.2><P style="line-height:14pt; margin:0pt; font-size:12pt">5.1</P>
</TD><TD valign=top width=499.2><P style="line-height:14pt; margin:0pt; font-size:12pt">Opinion of Counsel, regarding the legality of the securities registered hereunder.</P>
</TD></TR>
<TR><TD valign=top width=91.2><P style="line-height:14pt; margin:0pt; font-size:12pt">10.1</P>
</TD><TD valign=top width=499.2><P style="line-height:14pt; margin:0pt; font-size:12pt">Compensation Plan for Employees, Officers, Directors and Consultants</P>
</TD></TR>
<TR><TD valign=top width=91.2><P style="line-height:14pt; margin:0pt; font-size:12pt">23.1</P>
</TD><TD valign=top width=499.2><P style="line-height:14pt; margin:0pt; font-size:12pt">Consent of Independent Auditors</P>
</TD></TR>
<TR><TD valign=top width=91.2><P style="line-height:14pt; margin:0pt; font-size:12pt">23.2</P>
</TD><TD valign=top width=499.2><P style="line-height:14pt; margin:0pt; font-size:12pt">Consent of Counsel (Included as part of Exhibit 5.1)</P>
</TD></TR>
</TABLE>
<P style="margin:0pt"><font size="3"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></font></P>
<P style="margin:0pt">&nbsp;</P>
<P style="margin:0pt"><font size="3"><BR>
<BR></P>
</DIV><DIV style="width:492pt"><P style="margin:0pt" align="center">7</font></P>
  <SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG>
  <HR NOSHADE ALIGN="left" COLOR="#000000">
  </big></small></big></small></big></small></big></small></big></small>
</big></small></big></small></big></small></big></small></big></small>
  <P style="margin:0pt" align="center">&nbsp;</P>
</DIV><DIV style="width:432pt"><P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always"><B>EXHIBIT 5.1</B></P>
  <P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always">&nbsp;</P>
  <P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always" align="center">
  <b>PARSONS LAW FIRM</b></P>
  <P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always" align="center">
  <b>ATTORNEYS AT LAW</b></P>
  <P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always" align="center">
  <b>2070 SKYLINE TOWER</b></P>
  <P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always" align="center">
  <b>10900 NE 4TH STREET</b></P>
  <P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always" align="center">
  <b>BELLEVUE, WASHINGTON&nbsp; 98004</b></P>
  <P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always" align="center">
  <b>(425) 451-8036&nbsp; FAX (425) 451-8568</b></P>
  <P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always" align="center">
  <b><font size="3">e-mail firm-info@parsonslaw.biz</font></b></P>
<P style="margin:0pt" align=center><font size="3"><BR></font></P>
<TABLE style="font-size:10pt" cellspacing=0><TR><TD width=221.4></TD><TD width=221.4></TD></TR>
<TR><TD valign=top width=295.2><P style="line-height:13pt; margin:0pt; "><B>
  <font size="3">James B. Parsons*</font></B></P>
<P style="line-height:12.55pt; margin:0pt; "><B><font size="3">jparsons@parsonslaw.biz</font></B></P>
</TD><TD valign=top width=295.2>
  <P style="line-height:13pt; margin:0pt; " align=right><B><font size="3">*Also admitted in Oregon and</font></B></P>
<P style="line-height:13pt; margin:0pt; " align=right><B><font size="3">the Northern Mariana Islands</font></B></P>
</TD></TR>
</TABLE>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">October 5, 2006</P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">Board of Directors</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">S3 Investment Company, Inc.</P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">To Whom It May Concern::</P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=justify>In my capacity as counsel for S3 Investments Company, Inc. (&#147;S3I&#148;), I have participated in the corporate proceedings relative to the authorization and issuance by the Company of a maximum of 200,000,000 shares of common stock pursuant to the S3 Investment Company, Inc. Stock Compensation Plan For Employees, Officers, Directors and Consultants, as set out and described in the Company&#146;s Registration Statement on Form S-8 (File No. 001-31347) under the Securities Act of 1933 (the &#147;Registration Statement&#148;). &nbsp;</P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=justify>Based upon the foregoing and upon my examination of originals (or copies certified to our satisfaction) of such corporate records of the Company and other documents as I have deemed necessary as a basis for the opinions hereinafter expressed, and assuming the accuracy and completeness of all information supplied me by the Company, having regard for the legal considerations which I deem relevant, I opine that:</P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:54pt; text-indent:-36pt; font-size:12pt">(1)</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:6pt; padding-left:54pt; text-indent:-18pt; font-size:12pt">The Company is a corporation duly organized and validly existing under the laws of the State of California;</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:54pt; text-indent:-36pt; font-size:12pt">(2)</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:6pt; padding-left:54pt; text-indent:-18pt; font-size:12pt">The Company has taken all requisite corporate action and all action required by the laws of the State of California with respect to the authorization, issuance and sale of common stock to be issued pursuant to the Registration Statement;</P>
<P style="line-height:14pt; margin-top:0pt; margin-bottom:-14pt; padding-left:54pt; text-indent:-36pt; font-size:12pt">(3)</P>
<P style="line-height:14pt; margin:0pt; padding-left:54pt; text-indent:-18pt; font-size:12pt">The maximum of 200,000,000 shares of common stock, when issued and distributed pursuant to the Registration Statement, will be validly issued, fully paid and nonassessable.</P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">I hereby consent to the use of this opinion as an exhibit to the Registration Statement and to the references to my firm in the Registration Statement.</P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">Very truly yours,</P>
<P style="margin:0pt"><font size="3"><BR></font></P>
</DIV><DIV style="width:432pt"><P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always">PARSONS LAW FIRM</P>
<P style="margin:0pt"><font size="3"><BR></P>
<P style="margin:0pt"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt"><U>/s/ James B. Parsons</U></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">James B. Parsons</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">JBP:aqs</P>
<P style="margin:0pt"><font size="3"><BR>
</font></P>
  <SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG>
  <HR NOSHADE ALIGN="left" COLOR="#000000">
  </big></small></big></small></big></small></big></small></big></small>
</big></small></big></small></big></small></big></small></big></small>
<P style="margin:0pt"><font size="3"><BR></P>
<P style="margin:0pt"><BR></font></P>
</DIV><DIV style="width:432pt"><P style="line-height:14pt; margin:0pt; font-size:12pt; page-break-before:always"><B>EXHIBIT 23.1</B></P>
<P style="margin:0pt"><font size="3"><BR></font></P>
<TABLE style="font-size:10pt" cellspacing=0><TR><TD width=221.4></TD><TD width=221.4></TD></TR>
<TR><TD valign=top width=295.2><P style="line-height:14pt; margin:0pt; font-size:12pt">Chisholm, Bierwolf &amp; Nilson, LLC</P>
</TD><TD valign=top width=295.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=right>533 West 2600 South Suite 25</P>
</TD></TR>
<TR><TD valign=top width=295.2><P style="line-height:14pt; margin:0pt; font-size:12pt">Certified Public Accountants</P>
</TD><TD valign=top width=295.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=right>Bountiful, Utah 84010</P>
</TD></TR>
<TR><TD valign=top width=295.2><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=295.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=right>Phone: (801) 292-8756</P>
</TD></TR>
<TR><TD valign=top width=295.2><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=295.2><P style="line-height:14pt; margin:0pt; font-size:12pt" align=right>Fax: (801) 292-8809</P>
</TD></TR>
</TABLE>
<P style="margin:0pt"><font size="3"><BR></P>
<P style="margin:0pt" align=center><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt" align=center><B><U>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</U></B></P>
<P style="margin:0pt"><font size="3"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></font></P>
<P style="line-height:13pt; margin:0pt; "><font size="3">To the Board of Directors of</font></P>
<P style="line-height:13pt; margin:0pt; "><font size="3">S3 Investment Company, Inc.</font></P>
<P style="line-height:13pt; margin:0pt; " align=justify><font size="3">Temecula, California</font></P>
<P style="margin:0pt" align=justify><font size="3"><BR></P>
<P style="margin:0pt" align=justify><BR></font></P>
<P style="line-height:13pt; margin:0pt; " align=justify><font size="3">We hereby consent to the incorporation by reference in this Registration Statement of S3 Investment Company, Inc., on Form S-8, of our audit report dated September 29, 2005, (which includes an emphasis paragraph relating to the Company&#146;s ability to continue as a going concern) of S3 Investment Company, Inc., for the year ended June 30, 2005, and to all references to our firm included in this Registration Statement.</font></P>
<P style="margin:0pt"><font size="3"><BR></P>
<P style="margin:0pt"><BR></P>
<P style="margin:0pt"><BR></font></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt"><U>/s/ Chisholm, Bierwolf &amp; Nilson</U></P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">Chisholm, Bierwolf &amp; Nilson</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">Bountiful, Utah</P>
<P style="line-height:14pt; margin:0pt; font-size:12pt">October 4, 2006</P>
<P style="margin:0pt" align=center><font size="3"><BR></P>
<P style="margin:0pt" align=center><BR>
</font></P>
  <SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG><SMALL> <BIG>
  <HR NOSHADE ALIGN="left" COLOR="#000000">
  </big></small></big></small></big></small></big></small></big></small>
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</HTML>
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{"company-data": {"conformed-name": "S3 INVESTMENT COMPANY, INC.", "cik": "0001161647", "assigned-sic": "5140", "irs-number": "980336674", "state-of-incorporation": "CA", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-137884", "film-number": "061134472"}, "business-address": {"street1": "43180 BUSINESS PARK DRIVE SUITE 202", "city": "TEMECULA", "state": "CA", "zip": "92590", "phone": "951-587-3618"}, "mail-address": {"street1": "43180 BUSINESS PARK DRIVE SUITE 202", "city": "TEMECULA", "state": "CA", "zip": "92590"}, "former-company": {"former-conformed-name": "S3I HOLDINGS INC", "date-changed": "20011030"}}
FORM S-8
As filed with the Securities and Exchange Commission on October 5, 2006
Registration No. 333-___________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
S3 Investment Company, Inc.
(Exact name of registrant as specified in its charter)
CALIFORNIA
33-0906297
(State or other jurisdiction of
Incorporation or organization)
(I.R.S. Employer Identification Number)
S3 Investment Company, Inc.
43180 Business Park Dr., Suite 202, Temecula, California 92590
(Address of principal executive offices)  (Zip code)
COMPENSATION PLAN FOR EMPLOYEES, OFFICERS, DIRECTORS AND
CONSULTANTS
(Full title of plan)
James Bickel
S3 Investment Company, Inc.
43180 Business Park Drive, Suite 202
Temecula, California  92590
(Name and address of agent for service)
(951) 587-3618
(Telephone number, including area code of agent for service)
Copy to:
James Parsons
10900 NE 4th Street
Bellevue, WA
(425) 451-8036
CALCULATION OF REGISTRATION FEE
Proposed Maximum       Proposed Maximum
Title Of Securities    Amount To Be      Offering Price               Aggregate                        Amount of
To Be Registered
Registered
(1)
Per Share
(2)
Offering Price
Registration Fee
Common Stock           200,000,000          $.001                            $200,000.00                       $21.40
($0.001 Par Value)
(1) Represents 200,000,000 shares of Common Stock to be issued to employees and consultants as compensation for services rendered
(2) Estimated solely for the purpose of determining the amount of registration fees and pursuant to Rules 457(c) and 457(h) of the General Rules and Regulations under the Securities Act of 1933.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.
Plan Information
The documents containing the information specified in Item 1 will be sent or given to participants in the Plan as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the "Securities Act"). Such documents are not being filed with the Securities and Exchange Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated by reference in the Registration Statement pursuant to Item 3 of Part II hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
Item 2.  Registrant Information and Employee Plan Annual Information
Upon written or oral request, any of the documents incorporated by reference in Item 3 of Part II of this Registration Statement (which documents are incorporated by reference in this Section 10(a) Prospectus), other documents required to be delivered by eligible employees, non-employee directors and consultants, pursuant to Rule 428(b) are available without charge by contacting:
James Bickel
S3 Investment Company, Inc.
43180 Business Park Drive, Suite 202
Temecula, California  92590
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.  Incorporation of Documents by Reference
The following documents filed with the Securities and Exchange Commission (the "Commission") by S3 Investment Company, a California corporation (the "Company"), are incorporated herein by reference:
(a)
The Company's latest Annual Report on Form 10-K for the year ended June 30, 2005, as filed with the Securities and Exchange Commission on October 14, 2005;
(b)
The reports of the Company filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") since the fiscal year ended June 30, 2005;
2
(c)
The description of the Company's common stock contained in its Form 10-K filed October 14, 2005 (File No. 001-31347), including any amendment or report filed for the purpose of updating such description.
All other documents filed by the Company after the date of this Registration Statement pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or de-registers all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing such documents.
We will furnish to each person to whom this Prospectus is delivered, upon written or oral request, a copy of any or all of the documents referred to by reference.  Requests should be addressed to: James Bickel, S3 Investment Company, Inc., 43180 Business Park Drive, Suite 202, Temecula, California  92590.  Our telephone number is (951) 587- 3618.
The public may read and copy any materials we file with the Securities and Exchange Commission at the SEC's Public Reference Room located at 100 F Street, NE, Washington, DC 20549.  The public may obtain information on the operation of the Public Reference Room by calling 1-(800)-SEC-0330.  The Commission maintains a World Wide Web site on the Internet at http://www.sec.gov that contains reports, proxy and information statements and other information regarding us and other registrants that file electronically with the Commission.
Item 4. Description of Securities:
Not Applicable
Item 5. Interests of Named Experts and Counsel:
None
Item 6. Indemnification for Directors and Officers:
The Company's articles of incorporation, as amended, contain the following indemnification provision:  The corporation shall indemnify its officers, directors and stockholders from all liability of any type or sort whatever, as may exist as a direct or indirect result of their status or actions as such officer, director or stockholder, except as may arise due to the gross negligence or willful misconduct of any such person.  The Company may purchase indemnification insurance for officers and directors.
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers or persons controlling the registrant pursuant to the foregoing provisions, the registrant has been informed 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.
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Item 7. Exemption from Registration Claimed:
Not Applicable
1tem 8. Exhibits:
The exhibits to this Registration Statement are listed in the index to Exhibits on Page 7.
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 which, individually or together, represent a fundamental change in the information set forth in this Registration Statement;
(iii)
To include any additional or changed material information on the plan of distribution; provided, however, that paragraph 1(I) and 1(ii) do not apply if the information required to included in a post-effective amendment by those paragraphs is contained in periodic reports filed by the Company pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
(2)
That for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered hereunder that remain unsold at the termination of the offering.
(b)
The undersigned company hereby undertakes that for purposes of determining any liability under the Securities Act of 1933, each filing of the company's annual report pursuant to Section 13(a) or Section 15(d) of the Securities and 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.
4
(c)
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Company pursuant to the above-described provisions or otherwise, the Company has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the company will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.
5
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable ground 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 Temecula, California, on October 5, 2006.
S3 Investment Company, Inc.
By:
/s/ James Bickel
James Bickel
CEO and President
Pursuant to the requirements of the Securities Act of 1933, the registration statement has been signed by the following persons in the capacities and on the date(s) indicated.
Signature
Title
Date
/s/ James Bickel
Chief Executive Officer (Principal Executive Officer) and President
October 5, 2006
James Bickel
/s/Gary Nerison
Director
October 5, 2006
Gary Nerison
/s/ Douglas Perkins
Director
October 5, 2006
Douglas Perkins
/s/ Chris Bickel
Director
October 5, 2006
Chris Bickel
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INDEX TO EXHIBITS
Exhibit
No.
Description
5.1
Opinion of Counsel, regarding the legality of the securities registered hereunder.
10.1
Compensation Plan for Employees, Officers, Directors and Consultants
23.1
Consent of Independent Auditors
23.2
Consent of Counsel (Included as part of Exhibit 5.1)
7
EXHIBIT 5.1
PARSONS LAW FIRM
ATTORNEYS AT LAW
2070 SKYLINE TOWER
10900 NE 4TH STREET
BELLEVUE, WASHINGTON  98004
(425) 451-8036  FAX (425) 451-8568
e-mail firm-info@parsonslaw.biz
James B. Parsons*
jparsons@parsonslaw.biz
*Also admitted in Oregon and
the Northern Mariana Islands
October 5, 2006
Board of Directors
S3 Investment Company, Inc.
To Whom It May Concern::
In my capacity as counsel for S3 Investments Company, Inc. ("S3I"), I have participated in the corporate proceedings relative to the authorization and issuance by the Company of a maximum of 200,000,000 shares of common stock pursuant to the S3 Investment Company, Inc. Stock Compensation Plan For Employees, Officers, Directors and Consultants, as set out and described in the Company's Registration Statement on Form S-8 (File No. 001-31347) under the Securities Act of 1933 (the "Registration Statement").
Based upon the foregoing and upon my examination of originals (or copies certified to our satisfaction) of such corporate records of the Company and other documents as I have deemed necessary as a basis for the opinions hereinafter expressed, and assuming the accuracy and completeness of all information supplied me by the Company, having regard for the legal considerations which I deem relevant, I opine that:
(1)
The Company is a corporation duly organized and validly existing under the laws of the State of California;
(2)
The Company has taken all requisite corporate action and all action required by the laws of the State of California with respect to the authorization, issuance and sale of common stock to be issued pursuant to the Registration Statement;
(3)
The maximum of 200,000,000 shares of common stock, when issued and distributed pursuant to the Registration Statement, will be validly issued, fully paid and nonassessable.
I hereby consent to the use of this opinion as an exhibit to the Registration Statement and to the references to my firm in the Registration Statement.
Very truly yours,
PARSONS LAW FIRM
/s/ James B. Parsons
James B. Parsons
JBP:aqs
EXHIBIT 23.1
Chisholm, Bierwolf & Nilson, LLC
533 West 2600 South Suite 25
Certified Public Accountants
Bountiful, Utah 84010
Phone: (801) 292-8756
Fax: (801) 292-8809
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors of
S3 Investment Company, Inc.
Temecula, California
We hereby consent to the incorporation by reference in this Registration Statement of S3 Investment Company, Inc., on Form S-8, of our audit report dated September 29, 2005, (which includes an emphasis paragraph relating to the Company's ability to continue as a going concern) of S3 Investment Company, Inc., for the year ended June 30, 2005, and to all references to our firm included in this Registration Statement.
/s/ Chisholm, Bierwolf & Nilson
Chisholm, Bierwolf & Nilson
Bountiful, Utah
October 4, 2006