As filed with the Securities and Exchange Commission on December 19, 2006
                            Registration Number: 333-

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                    FORM S-8
                             REGISTRATION STATEMENT

                        UNDER THE SECURITIES ACT OF 1933

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

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

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

                           2006 EQUITY INCENTIVE PLAN
                           --------------------------
                              (Full Title of Plan)

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

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

                         CALCULATION OF REGISTRATION FEE

     Title of                               Proposed Maximum       Proposed Maximum
     Securities          Amount to               Offering               Aggregate       Amount of
     to be Registered    be Registered(1)   Price per Share (2)    Offering Price (2)   Registration Fee
---------------------------------------------------------------------------------------------------------
<S>                      <C>                       <C>                 <C>                     <C>
     Common Stock,       4,000,000 shares          $0.131              $524,000                $56.07
     $.001 par value
---------------------------------------------------------------------------------------------------------
<FN>

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

(2)  The price stated is estimated  solely for  purposes of  calculation  of the
     registration fee and is the product  resulting from  multiplying  4,000,000
     shares by $0.131 the closing price for the Common Stock reported on the OTC
     Bulletin Board as of December 14, 2006.
</FN>
</TABLE>

<PAGE>



                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Documents by Reference.
         ---------------------------------------

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

     (a)  GS Carbon's  Annual Report on Form 10-KSB for the year ended  December
          31, 2005;

     (b)  GS Carbon's  Quarterly  Report on Form  10-QSB for the  quarter  ended
          March 31, 2006;

     (c)  GS Carbon's Quarterly Report on Form 10-QSB for the quarter ended June
          30, 2006;

     (d)  GS Carbon's  Quarterly  Report on Form  10-QSB for the  quarter  ended
          September 30, 2006;

     (e)  GS Carbon's Current Report on Form 8-K dated October 9, 2006;

     (f)  GS Carbon's Current Report on Form 8-K dated November 27, 2006; and

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

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

Item 4. Description of Securities.

     Not Applicable.

Item 5. Interests of Named Experts and Counsel.

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

Item 6. Indemnification of Directors and Officers.

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


person is fairly and  reasonably  entitled to the  indemnification.  Section 145
further provides that indemnification shall be provided if the party in question
is successful on the merits.

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

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

Item 7. Exemption from Registration Claimed.

     Not applicable.

Item 8. Exhibits.

     4.1  2006 Equity Incentive Plan

     5    Opinion of Robert Brantl, Esq.

     23.1 Consent of Sherb & Co., LLP

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

Item 9. Undertakings.

     GS Carbon Corporation hereby undertakes:

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

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

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

     (4)  That, for purposes of determining  any liability  under the Securities
          Act of 1933,  each  filing of the annual  report  pursuant  to Section
          13(a) or 15(d) of the  Securities  Exchange  Act of 1934  (and,  where
          applicable,  each filing of an employee  benefit  plan's annual report
          pursuant to Section 15(d) of the Securities Exchange Act of 1934) that
          is incorporated by reference in this  Registration  Statement shall be
          deemed to be a new registration  statement  relating to the securities
          offered herein, and the offering of such securities at that time shall
          be deemed to be the initial bona fide offering thereof.

     Insofar as indemnification for liabilities arising under the Securities Act
of 1933 may be permitted to directors,  officers and  controlling  persons of GS
Carbon  pursuant to the provisions of the Delaware  General  Corporation  Law or
otherwise,  GS Carbon has been advised that in the opinion of the Securities and
Exchange  Commission such  indemnification is against public policy as expressed
in the Act and is,  therefore,  unenforceable.  In the  event  that a claim  for
indemnification against such liabilities (other than the payment by GS Carbon of
expenses  incurred or paid by a director,  officer or  controlling  person of GS
Carbon in the successful defense of any action,  suit or proceeding) is asserted
by  such  director,  officer  or  controlling  person  in  connection  with  the
securities  being  registered,  GS Carbon  will,  unless in the  opinion  of its
counsel the matter has been settled by controlling precedent,  submit to a court
of appropriate  jurisdiction the question whether such  indemnification by it is
against  public policy as expressed in the Act and will be governed by the final
adjudication of such issue.



<PAGE>


REOFFER PROSPECTUS

                              GS CARBON CORPORATION

                        4,000,000 Shares of Common Stock

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

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

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

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

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

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


                The date of this prospectus is December 19, 2006



<PAGE>


                                TABLE OF CONTENTS

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

SELLING SHAREHOLDERS.........................................................-5-

OTHER AVAILABLE INFORMATION..................................................-5-

INDEMNIFICATION..............................................................-6-


<PAGE>


                                  RISK FACTORS

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

Our liabilities are far greater than our assets. Our creditors could force us to
liquidate our assets.

At  September  30,  2006,  we had total  assets  of  $83,198  and total  current
liabilities of $5,017,032.  In addition,  we lack revenue sufficient to meet our
debt obligations. Our business is able to continue in existence only because our
creditors are not taking action to force us to pay our debts.  If one or more of
our creditors  became  unwilling to tolerate our inability to pay our debts, and
took  legal  action to collect  its  receivable  or note,  we could be forced to
liquidate some or all of our assets,  which would have a negative  effect on our
financial results.

None of our majority-owned  businesses have generated revenue. So their ultimate
value as businesses is speculative.

The entities in which we own a majority stake are development  stage enterprises
engaged  exclusively  in  research  and  development.  We will not know if their
research and development efforts will result in commercially viable technologies
until after they bring  products or  services  to the market.  Therefore,  it is
possible  that  some  or all of our  majority-owned  subsidiaries  will  fail to
development a sustainable business and will fail.

The  technology  that our  subsidiaries  are  developing  could be  eclipsed  by
superior technologies.

There are many  enterprises  and  institutions  engaged  in  developing  "green"
technologies of the sort that our  subsidiaries are focused on. Some of the most
talented  chemists,  physicists  and  engineers in the world are devoting  their
professional lives to the project of introducing green technologies.  There is a
significant risk, therefore, that the technologies that result from the research
and  development  efforts of our  subsidiaries  could be inferior to competitive
technologies,  or that they could be eclipsed by advanced technologies before we
are able to  develop a  profitable  business  on the basis of our  technologies.
Either of those  situations  would be likely to result in the  failure of one or
more of our subsidiaries.

We do not exercise  control over our subsidiaries  that produce  revenue.  So we
will be unable to prevent  management conduct that is detrimental to the success
of those enterprises.

Two of our subsidiaries are currently producing revenue. However we own only 10%
of the outstanding  stock in those  companies.  Therefore we exercise no control
over their  operations.  Poor decisions by management of those  companies  could
have a negative  effect on their business - and on the value of our  investment.
We will have very little  opportunity  or ability to control the future of those
businesses.

The conversion of our convertible debentures could cause the market price of our
common stock to fall, and may have dilutive and other effects on our existing
stockholders.

There are currently outstanding  convertible debentures in a principal amount in
excess of $1.7 million.  The conversion of those  debentures could result in the
issuance of hundreds of millions of our common  shares,  depending on the market
price at the time of conversion.  Such issuances  would reduce the percentage of
ownership of our existing  common  stockholders  and could,  among other things,
depress the price of our common stock.  This result could  detrimentally  affect
our ability to raise additional equity capital.  In addition,  the sale of these
additional  shares of common  stock may cause the  market  price of our stock to
decrease.


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

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


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

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


<PAGE>

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

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


GreenShift  Corporation  controls our operations and may not make decisions that
further the best interests of all stockholders.

GreenShift  Corporation,  by reason of its  ownership  of our Series B preferred
stock,  determines  who will  serve as  management  of GS  Carbon.  As a result,
GreenShift  Corporation  may exerts a significant  degree of influence  over our
management  and  affairs  and  over  matters  requiring   stockholder  approval,
including  the  election of  directors  and  approval of  significant  corporate
transactions.  In addition, this concentration of ownership may delay or prevent
a change in control of us and might affect the market price of our common stock,
even when a change in control may be in the best  interest of all  stockholders.
Furthermore,  the interests of GreenShift  Corporation  may not always  coincide
with our interests or the interests of other  stockholders and  accordingly,  it
could  cause us to enter  into  transactions  or  agreements  which we would not
otherwise consider.


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

Our common stock trades on the OTC Bulletin Board.  As a result,  the holders of
our  common  stock  may find it more  difficult  to obtain  accurate  quotations
concerning  the market  value of the  stock.  Stockholders  also may  experience
greater difficulties in attempting to sell the stock than if it were listed on a
stock exchange or quoted on the NASDAQ National  Market or the NASDAQ  Small-Cap
Market.  Because our common  stock does not trade on a stock  exchange or on the
NASDAQ National

<PAGE>



Market or the NASDAQ Small-Cap Market,  and the market price of the common stock
is less than $5.00 per share, the common stock qualifies as a "penny stock." SEC
Rule 15g-9 under the Securities  Exchange Act of 1934 imposes  additional  sales
practice  requirements on broker-dealers  that recommend the purchase or sale of
penny  stocks to  persons  other  than  those  who  qualify  as an  "established
customer" or an  "accredited  investor."  This includes the  requirement  that a
broker-dealer must make a determination on the appropriateness of investments in
penny stocks for the customer and must make special  disclosures to the customer
concerning  the risks of penny stocks.  Application  of the penny stock rules to
our common stock affects the market  liquidity of the shares,  which in turn may
affect the ability of holders of our common stock to resell the stock.


                              SELLING SHAREHOLDERS

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



                           OTHER AVAILABLE INFORMATION

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

     (a)  GS Carbon's  Annual Report on Form 10-KSB for the year ended  December
          31, 2005;

     (b)  GS Carbon's  Quarterly  Report on Form  10-QSB for the  quarter  ended
          March 31, 2006;

     (c)  GS Carbon's Quarterly Report on Form 10-QSB for the quarter ended June
          30, 2006;

     (d)  GS Carbon's  Quarterly  Report on Form  10-QSB for the  quarter  ended
          September 30, 2006;

     (e)  GS Carbon's Current Report on Form 8-K dated October 9, 2006;

     (f)  GS Carbon's Current Report on Form 8-K dated November 27, 2006; and

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

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

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

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

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


                                 INDEMNIFICATION

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

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

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

                                    * * * * *


<PAGE>



                                   SIGNATURES

     Pursuant  to the  requirements  of the  Securities  Act of 1933,  GS Carbon
Corporation  certifies that it has  reasonable  grounds to believe that it meets
all of the  requirements  for  filing  on  Form  S-8 and has  duly  caused  this
registration statement to be signed on its behalf by the undersigned,  thereunto
duly  authorized,  in the City of New York, State of New York on the 19th day of
December, 2006.

                               GS CARBON CORPORATION

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


     Pursuant  to  the   requirements  of  the  Securities  Act  of  1933,  this
registration  statement  has been signed below by the  following  persons in the
capacities indicated on December 19, 2006.

/s/ Kevin Kreisler
    ---------------------------
    Kevin Kreisler, Director,
    Chief Executive Officer,
    Chief Financial Officer
[{"type": "S-8", "sequence": "1", "filename": "gscs8.txt", "description": "GS CARBON CORP. S-8", "secsgml_size_bytes": 28162}]
{"company-data": {"conformed-name": "GS CARBON CORP", "cik": "0000884380", "assigned-sic": "7389", "irs-number": "043053538", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-139477", "film-number": "061286539"}, "business-address": {"street1": "0NE PENN PLAZA, SUITE 1612", "city": "NEW YORK", "state": "NY", "zip": "10119", "phone": "212-994-5374"}, "mail-address": {"street1": "0NE PENN PLAZA, SUITE 1612", "city": "NEW YORK", "state": "NY", "zip": "10119"}, "former-company": [{"former-conformed-name": "DIRECTVIEW INC", "date-changed": "20030828"}, {"former-conformed-name": "BOSTON PACIFIC MEDICAL INC", "date-changed": "19930328"}]}
As filed with the Securities and Exchange Commission on December 19, 2006
                            Registration Number: 333-

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                    FORM S-8
                             REGISTRATION STATEMENT

                        UNDER THE SECURITIES ACT OF 1933

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

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

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

                           2006 EQUITY INCENTIVE PLAN
                           --------------------------
                              (Full Title of Plan)

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

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

     Title of                               Proposed Maximum       Proposed Maximum
     Securities          Amount to               Offering               Aggregate       Amount of
     to be Registered    be Registered(1)   Price per Share (2)    Offering Price (2)   Registration Fee
---------------------------------------------------------------------------------------------------------
Common Stock,       4,000,000 shares          $0.131              $524,000                $56.07
     $.001 par value
---------------------------------------------------------------------------------------------------------
(1)  This  Registration  Statement  also  covers  an  indeterminable  number  of
     additional  shares that may be issued as a result of an  adjustment  in the
     shares in the event of a stock  split,  stock  dividend or similar  capital
     adjustment, as required by the Plan.

(2)  The price stated is estimated  solely for  purposes of  calculation  of the
     registration fee and is the product  resulting from  multiplying  4,000,000
     shares by $0.131 the closing price for the Common Stock reported on the OTC
     Bulletin Board as of December 14, 2006.
PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Documents by Reference.
         ---------------------------------------

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

     (a)  GS Carbon's  Annual Report on Form 10-KSB for the year ended  December
          31, 2005;

     (b)  GS Carbon's  Quarterly  Report on Form  10-QSB for the  quarter  ended
          March 31, 2006;

     (c)  GS Carbon's Quarterly Report on Form 10-QSB for the quarter ended June
          30, 2006;

     (d)  GS Carbon's  Quarterly  Report on Form  10-QSB for the  quarter  ended
          September 30, 2006;

     (e)  GS Carbon's Current Report on Form 8-K dated October 9, 2006;

     (f)  GS Carbon's Current Report on Form 8-K dated November 27, 2006; and

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

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

Item 4. Description of Securities.

     Not Applicable.

Item 5. Interests of Named Experts and Counsel.

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

Item 6. Indemnification of Directors and Officers.

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

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

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

Item 7. Exemption from Registration Claimed.

     Not applicable.

Item 8. Exhibits.

     4.1  2006 Equity Incentive Plan

     5    Opinion of Robert Brantl, Esq.

     23.1 Consent of Sherb & Co., LLP

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

Item 9. Undertakings.

     GS Carbon Corporation hereby undertakes:

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

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

     (3)  To remove from registration by means of a post-effective amendment any
          of  the  securities  being  registered  which  remain  unsold  at  the
          termination of the offering;
(4)  That, for purposes of determining  any liability  under the Securities
          Act of 1933,  each  filing of the annual  report  pursuant  to Section
          13(a) or 15(d) of the  Securities  Exchange  Act of 1934  (and,  where
          applicable,  each filing of an employee  benefit  plan's annual report
          pursuant to Section 15(d) of the Securities Exchange Act of 1934) that
          is incorporated by reference in this  Registration  Statement shall be
          deemed to be a new registration  statement  relating to the securities
          offered herein, and the offering of such securities at that time shall
          be deemed to be the initial bona fide offering thereof.

     Insofar as indemnification for liabilities arising under the Securities Act
of 1933 may be permitted to directors,  officers and  controlling  persons of GS
Carbon  pursuant to the provisions of the Delaware  General  Corporation  Law or
otherwise,  GS Carbon has been advised that in the opinion of the Securities and
Exchange  Commission such  indemnification is against public policy as expressed
in the Act and is,  therefore,  unenforceable.  In the  event  that a claim  for
indemnification against such liabilities (other than the payment by GS Carbon of
expenses  incurred or paid by a director,  officer or  controlling  person of GS
Carbon in the successful defense of any action,  suit or proceeding) is asserted
by  such  director,  officer  or  controlling  person  in  connection  with  the
securities  being  registered,  GS Carbon  will,  unless in the  opinion  of its
counsel the matter has been settled by controlling precedent,  submit to a court
of appropriate  jurisdiction the question whether such  indemnification by it is
against  public policy as expressed in the Act and will be governed by the final
adjudication of such issue.
REOFFER PROSPECTUS

                              GS CARBON CORPORATION

                        4,000,000 Shares of Common Stock

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

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

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

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

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

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

                The date of this prospectus is December 19, 2006
TABLE OF CONTENTS

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

SELLING SHAREHOLDERS.........................................................-5-

OTHER AVAILABLE INFORMATION..................................................-5-

INDEMNIFICATION..............................................................-6-
RISK FACTORS

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

Our liabilities are far greater than our assets. Our creditors could force us to
liquidate our assets.

At  September  30,  2006,  we had total  assets  of  $83,198  and total  current
liabilities of $5,017,032.  In addition,  we lack revenue sufficient to meet our
debt obligations. Our business is able to continue in existence only because our
creditors are not taking action to force us to pay our debts.  If one or more of
our creditors  became  unwilling to tolerate our inability to pay our debts, and
took  legal  action to collect  its  receivable  or note,  we could be forced to
liquidate some or all of our assets,  which would have a negative  effect on our
financial results.

None of our majority-owned  businesses have generated revenue. So their ultimate
value as businesses is speculative.

The entities in which we own a majority stake are development  stage enterprises
engaged  exclusively  in  research  and  development.  We will not know if their
research and development efforts will result in commercially viable technologies
until after they bring  products or  services  to the market.  Therefore,  it is
possible  that  some  or all of our  majority-owned  subsidiaries  will  fail to
development a sustainable business and will fail.

The  technology  that our  subsidiaries  are  developing  could be  eclipsed  by
superior technologies.

There are many  enterprises  and  institutions  engaged  in  developing  "green"
technologies of the sort that our  subsidiaries are focused on. Some of the most
talented  chemists,  physicists  and  engineers in the world are devoting  their
professional lives to the project of introducing green technologies.  There is a
significant risk, therefore, that the technologies that result from the research
and  development  efforts of our  subsidiaries  could be inferior to competitive
technologies,  or that they could be eclipsed by advanced technologies before we
are able to  develop a  profitable  business  on the basis of our  technologies.
Either of those  situations  would be likely to result in the  failure of one or
more of our subsidiaries.

We do not exercise  control over our subsidiaries  that produce  revenue.  So we
will be unable to prevent  management conduct that is detrimental to the success
of those enterprises.

Two of our subsidiaries are currently producing revenue. However we own only 10%
of the outstanding  stock in those  companies.  Therefore we exercise no control
over their  operations.  Poor decisions by management of those  companies  could
have a negative  effect on their business - and on the value of our  investment.
We will have very little  opportunity  or ability to control the future of those
businesses.

The conversion of our convertible debentures could cause the market price of our
common stock to fall, and may have dilutive and other effects on our existing
stockholders.

There are currently outstanding  convertible debentures in a principal amount in
excess of $1.7 million.  The conversion of those  debentures could result in the
issuance of hundreds of millions of our common  shares,  depending on the market
price at the time of conversion.  Such issuances  would reduce the percentage of
ownership of our existing  common  stockholders  and could,  among other things,
depress the price of our common stock.  This result could  detrimentally  affect
our ability to raise additional equity capital.  In addition,  the sale of these
additional  shares of common  stock may cause the  market  price of our stock to
decrease.

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

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

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

Acquisitions  will involve the  integration  of companies  that have  previously
operated independently from us, with focuses on different geographical areas. We
may not be able to fully  integrate the  operations of these  companies  without
encountering difficulties or experiencing the loss of key employees or customers
of such companies.  In addition,  we may not realize the benefits  expected from
such integration.
Key personnel are critical to our business and our future success depends on our
ability to retain them.

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

GreenShift  Corporation  controls our operations and may not make decisions that
further the best interests of all stockholders.

GreenShift  Corporation,  by reason of its  ownership  of our Series B preferred
stock,  determines  who will  serve as  management  of GS  Carbon.  As a result,
GreenShift  Corporation  may exerts a significant  degree of influence  over our
management  and  affairs  and  over  matters  requiring   stockholder  approval,
including  the  election of  directors  and  approval of  significant  corporate
transactions.  In addition, this concentration of ownership may delay or prevent
a change in control of us and might affect the market price of our common stock,
even when a change in control may be in the best  interest of all  stockholders.
Furthermore,  the interests of GreenShift  Corporation  may not always  coincide
with our interests or the interests of other  stockholders and  accordingly,  it
could  cause us to enter  into  transactions  or  agreements  which we would not
otherwise consider.

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

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

                              SELLING SHAREHOLDERS

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

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

     (a)  GS Carbon's  Annual Report on Form 10-KSB for the year ended  December
          31, 2005;

     (b)  GS Carbon's  Quarterly  Report on Form  10-QSB for the  quarter  ended
          March 31, 2006;

     (c)  GS Carbon's Quarterly Report on Form 10-QSB for the quarter ended June
          30, 2006;

     (d)  GS Carbon's  Quarterly  Report on Form  10-QSB for the  quarter  ended
          September 30, 2006;

     (e)  GS Carbon's Current Report on Form 8-K dated October 9, 2006;

     (f)  GS Carbon's Current Report on Form 8-K dated November 27, 2006; and

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

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

     Upon written request, GS Carbon will provide to each person,  including any
beneficial  owner,  to whom this  prospectus  is delivered a copy of any and all
information  that has been  incorporated  into this prospectus by reference.  We
will provide the  information at no cost to the person who requests it. Any such
request should be made to Kevin Kreisler, GS Carbon Corporation, One Penn Plaza,
Suite 1612, New York, NY 10119.
GS  Carbon  files  with the  Securities  and  Exchange  Commission  annual,
quarterly and current reports, proxy statements and other information, which may
assist  you  in  understanding  our  company.  In  addition,  we  have  filed  a
registration  statement  on Form S-8,  including  exhibits,  with respect to the
shares to be sold in the offering.

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

                                 INDEMNIFICATION

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

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

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

                                    * * * * *
SIGNATURES

     Pursuant  to the  requirements  of the  Securities  Act of 1933,  GS Carbon
Corporation  certifies that it has  reasonable  grounds to believe that it meets
all of the  requirements  for  filing  on  Form  S-8 and has  duly  caused  this
registration statement to be signed on its behalf by the undersigned,  thereunto
duly  authorized,  in the City of New York, State of New York on the 19th day of
December, 2006.

                               GS CARBON CORPORATION

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

     Pursuant  to  the   requirements  of  the  Securities  Act  of  1933,  this
registration  statement  has been signed below by the  following  persons in the
capacities indicated on December 19, 2006.

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