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<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:8pt;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:8pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:8pt;">As filed with the Securities and Exchange Commission on May&nbsp;6, 2005</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;font-size:8pt;text-decoration:none underline;"></em><em style="font-style:normal;font-weight:bold;font-size:8pt;">Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</em></em>
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<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;"></em><em style="font-style:normal;font-family:Times New Roman;">____________________________________________________________________________________________</em></em>
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<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;"></em>&nbsp;</em>
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<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;">SECURITIES AND EXCHANGE COMMISSION</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">Washington, D.C.&nbsp;&nbsp;20549</em>
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<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;">FORM S-8</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;">REGISTRATION STATEMENT</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;">UNDER</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;">THE SECURITIES ACT OF 1933</em></em>
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<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;"></em><em style="font-style:normal;font-family:Times New Roman;">______________________________________________</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;">BOFI HOLDING, INC.</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">(Exact name of Registrant as Specified in Its Charter)</em>
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<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;"></em><em style="font-style:normal;font-family:Times New Roman;">______________________________________________</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;">Delaware</em>&nbsp;&nbsp;&nbsp;<em style="font-style:normal;font-weight:bold;">&nbsp;&nbsp;</em><em style="font-style:normal;font-weight:bold;">&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;&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;</em><em style="font-style:normal;font-weight:bold;">&nbsp;&nbsp;33-0867444</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">(State or Other Jurisdiction&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;&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;(I.R.S.<em style="font-style:normal;font-weight:bold;">&nbsp;</em>Employer</em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">of Incorporation or Organization)&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Identification No.)</em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">12220 El Camino Real, Suite 220</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">San Diego, CA 92130</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">(Address of Principal Executive Offices)</em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">BofI Holding, Inc. Amended and Restated 1999 Stock Option Plan</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">BofI Holding, Inc. 2004 Stock Incentive Plan</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">BofI Holding, Inc. 2004 Employee Stock Purchase Plan</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">(Full Title of the Plan)</em>
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<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;"></em><em style="font-style:normal;font-family:Times New Roman;">______________________________________________</em></em>
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<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;">Gary Lewis Evans</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">President and Chief Executive Officer</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">BofI Holding, Inc.</em></em>
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<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">12220 El Camino Real, Suite 220</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">San Diego, CA 92130</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">(Name and Address of Agent for Service)</em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;">(858) 350-6200</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">(Telephone Number, Including Area Code, of Agent For Service)</em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">With a copy to:</em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;font-size:11pt;">Allen Z. Sussman, Esq.</em><em style="font-style:normal;font-weight:bold;font-size:11pt;">
<br clear="all">Morrison &amp; Foerster</em><em style="font-style:normal;font-weight:bold;font-variant:small-caps;font-size:11pt;">&nbsp;</em><em style="font-style:normal;font-weight:bold;font-variant:small-caps;font-size:10pt;">llp</em><em style="font-style:normal;font-weight:bold;font-variant:small-caps;font-size:11pt;">
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</em><em style="font-style:normal;font-weight:bold;font-size:11pt;">555 West Fifth Street</em><em style="font-style:normal;font-weight:bold;font-size:11pt;">
<br clear="all">Los Angeles, California&nbsp;&nbsp;90013-1024</em><em style="font-style:normal;font-weight:bold;font-size:11pt;">
<br clear="all">(213)&nbsp;892-5200</em></em>
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<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;"></em><em style="font-style:normal;font-family:Times New Roman;">__________________________________________________</em></em>
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<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-top:3pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;">CALCULATION OF REGISTRATION FEE</em></em>
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<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">
<br clear="all">
</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Title of Securities</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">to be Registered</em></em>
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</td><td style="vertical-align:bottom;width:87.1pt;background-color:transparent;border-top:double windowtext 2.25pt;border-bottom:solid windowtext 0.75pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Amount</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">to be</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Registered (1)</em></em>
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<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">Proposed</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Maximum</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Offering Price</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Per Share(2)</em></em>
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<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">Proposed</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Maximum</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Aggregate Offering</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Price (2)</em></em>
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<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Amount of</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Registration</em><em style="font-style:normal;font-size:10pt;">
<br clear="all">Fee</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">Common Stock, $0.01 par value per share</em></em>
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<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">722,017 (3)</em></em>
</p>
</td><td style="vertical-align:top;width:95.75pt;border-top:none windowtext 0pt;border-bottom:none windowtext 0pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">$9.47</em></em>
</p>
</td><td style="vertical-align:top;width:95.75pt;border-top:none windowtext 0pt;border-bottom:none windowtext 0pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">$</em><em style="font-style:normal;font-size:10pt;">6,837,500.99</em></em>
</p>
</td><td style="vertical-align:top;width:95.75pt;border-top:none windowtext 0pt;border-bottom:none windowtext 0pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">$804.77</em></em>
</p>
</td>
</tr>
<tr style="height:0;">
<td style="vertical-align:bottom;width:104.4pt;border-top:none windowtext 0pt;border-bottom:none windowtext 0pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">Common Stock, $0.01 par value per share</em></em>
</p>
</td><td style="vertical-align:top;width:87.1pt;border-top:none windowtext 0pt;border-bottom:none windowtext 0pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">1,228,373 (4)</em></em>
</p>
</td><td style="vertical-align:top;width:95.75pt;border-top:none windowtext 0pt;border-bottom:none windowtext 0pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">$9.47</em></em>
</p>
</td><td style="vertical-align:top;width:95.75pt;border-top:none windowtext 0pt;border-bottom:none windowtext 0pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">$</em><em style="font-style:normal;font-size:10pt;">11,632,692.31</em></em>
</p>
</td><td style="vertical-align:top;width:95.75pt;border-top:none windowtext 0pt;border-bottom:none windowtext 0pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">$1,369.17</em></em>
</p>
</td>
</tr>
<tr style="height:0;">
<td style="vertical-align:bottom;width:104.4pt;background-color:transparent;border-top:none windowtext 0pt;border-bottom:double windowtext 2.25pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">Common Stock, $0.01 par value per share</em></em>
</p>
</td><td style="vertical-align:top;width:87.1pt;background-color:transparent;border-top:none windowtext 0pt;border-bottom:double windowtext 2.25pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">500,000 (5)</em></em>
</p>
</td><td style="vertical-align:top;width:95.75pt;background-color:transparent;border-top:none windowtext 0pt;border-bottom:double windowtext 2.25pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">$9.47</em></em>
</p>
</td><td style="vertical-align:top;width:95.75pt;background-color:transparent;border-top:none windowtext 0pt;border-bottom:double windowtext 2.25pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">$4,735,000</em></em>
</p>
</td><td style="vertical-align:top;width:95.75pt;background-color:transparent;border-top:none windowtext 0pt;border-bottom:double windowtext 2.25pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:6pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">$557.31</em></em>
</p>
</td>
</tr>
<tr height="0">
<td style="margin:0;padding:0;border:none;width:104.4pt;"></td><td style="margin:0;padding:0;border:none;width:87.1pt;"></td><td style="margin:0;padding:0;border:none;width:95.75pt;"></td><td style="margin:0;padding:0;border:none;width:95.75pt;"></td><td style="margin:0;padding:0;border:none;width:95.75pt;"></td>
</tr>
</table>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-left:18pt;text-indent:-18pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-left:18pt;text-indent:-18pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">(1)</em><em style="font-style:normal;font-size:10pt;">&nbsp;&nbsp;&nbsp;The Registration Statement shall also cover any additional shares of Common Stock which become issuable under the Amended and Restated 1999 Stock Option Plan, the 2004 Stock Incentive Plan and the 2004 Employee Stock Purchase Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration which results in an increase in the number of the outstanding shares of Common Stock of the Registrant.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-left:18pt;text-indent:-18pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">(2)</em><em style="font-style:normal;font-size:10pt;">&nbsp;&nbsp;&nbsp;</em><em style="font-style:normal;font-size:10pt;">Calculated solely for purposes of this offering under Rule&nbsp;457(h) under the Securities Act of 1933, as amended, on the basis of the average of the high and low price per share of BofI Holding, Inc.&rsquo;s common stock on the Nasdaq National Market on May&nbsp;4, 2005.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-left:18pt;text-indent:-18pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">(3)</em><em style="font-style:normal;font-size:10pt;">&nbsp;&nbsp;&nbsp;To be issued in connection with the BofI Holding, Inc. Amended and Restated 1999 Stock Option Plan.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-left:18pt;text-indent:-18pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">(4)</em><em style="font-style:normal;font-size:10pt;">&nbsp;&nbsp;&nbsp;To be issued in connection with the BofI Holding, Inc. 2004 Stock Incentive Plan.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-left:18pt;text-indent:-18pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">(5)</em><em style="font-style:normal;font-size:10pt;">&nbsp;&nbsp;&nbsp;To be issued in connection with the BofI Holding, Inc. 2004 Employee Stock Purchase Plan.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:9pt;"></em>&nbsp;</em>
</p>
<table width="100%" style=";border-bottom:solid 3pt windowtext;padding-bottom:1pt">
<tr>
<td><em style="">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</em></td>
</tr>
</table>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-bottom:12pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;font-size:11pt;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;font-size:11pt;"></em><em style="font-style:normal;font-weight:bold;font-size:11pt;">PART I</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:6pt;margin-bottom:12pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;font-size:11pt;"></em><em style="font-style:normal;font-weight:bold;font-size:11pt;">INFORMATION REQUIRED IN THE</em><em style="font-style:normal;font-weight:bold;font-size:11pt;">
<br clear="all">SECTION 10 (a) PROSPECTUS</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">The documents containing the information specified in Part 1 of Form S-8 (plan information and registrant information and employee plan annual information) will be sent or given to employees as specified by Securities and Exchange Commission Rule 428(b)(1).&nbsp;&nbsp;Such documents need not be filed with the Securities and Exchange Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424.&nbsp;&nbsp;These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Form S-8 (Part II hereof), taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act of 1933.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;font-size:11pt;"></em><em style="font-style:normal;font-weight:bold;font-size:11pt;">PART II</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:12pt;margin-bottom:18pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-weight:bold;font-size:11pt;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">Item 3.</em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">&nbsp;&nbsp;&nbsp;Incorporation of Documents by Reference.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">The following documents filed by BofI Holding, Inc. (the &ldquo;Registrant&rdquo;) with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) are incorporated by reference herein:</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">(a)</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant's latest prospectus filed pursuant to Rule 424(b) under the Securities Act of 1933, as amended, filed with the Commission on March&nbsp;15, 2005.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">(b)</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The description of the Registrant&rsquo;s common stock, $0.01 par value per share, which is contained in its Registration Statement on Form 8-A filed under the Securities Exchange Act of 1934, as amended, including any amendment or report filed for the purpose of updating such description.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">All reports and definitive proxy or information statements filed by the Registrant pursuant to Section&nbsp;13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such documents.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement.&nbsp;&nbsp;Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">Item 4.</em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">&nbsp;&nbsp;&nbsp;Description of Securities.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">Not applicable.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">Item 5.</em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">&nbsp;&nbsp;&nbsp;Interests of Named Experts and Counsel.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">Not applicable.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">Item 6.</em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">&nbsp;&nbsp;&nbsp;Indemnification of Directors and Officers.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">Section 145 of the Delaware General Corporation Law authorizes a court to award, or a corporation&rsquo;s board of directors to grant, indemnity to officers, directors and other corporate agents under certain circumstances and subject to certain limitations.&nbsp;&nbsp;The Registrant&rsquo;s certificate of incorporation and bylaws provide that the Registrant shall indemnify its directors, officers, employees and agents to the full extent permitted by Delaware General Corporation Law, including in circumstances in which indemnification is otherwise discretionary under Delaware law.&nbsp;&nbsp;In addition, the Registrant has entered into separate indemnification agreements with its directors, officers and certain employees that require the Registrant, among other things, to indemnify them against certain liabilities which may arise by reason of their status as directors, officers or certain other employees.&nbsp;&nbsp;The Registrant also intends to maintain director and officer liability insurance, if available on reasonable terms.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">These indemnification provisions and the indemnification agreements to be entered into between the Registrant and its officers and directors may be sufficiently broad to permit indemnification of the Registrant&rsquo;s officers and directors for liabilities (including reimbursement of expenses incurred) arising under the Securities Act.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.&nbsp;&nbsp;In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</em></em>
</p>
<table width="100%" style=";border-bottom:solid 3pt windowtext;padding-bottom:1pt">
<tr>
<td><em style="">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</em></td>
</tr>
</table>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">Item 7.</em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">&nbsp;&nbsp;&nbsp;Exemption From Registration Claimed.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">Not applicable.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">Item 8.</em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">&nbsp;&nbsp;&nbsp;Exhibits.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.1</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on July 6, 1999 (incorporated by reference to Exhibit 3.1 to the Registrant&rsquo; Registration Statement on Form S-1 (File No. 333-121329) which became effective on March 14, 2005 (the &ldquo;Registration Statement on Form S-1&rdquo;)).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.2</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on January 25, 2005 (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.3</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certificate of Designation of the Registrant, filed with the Delaware Secretary of State on October 27, 2003 (incorporated by reference to Exhibit 3.3 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.4</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bylaws of the Registrant (incorporated by reference to Exhibit 3.4 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.5</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on August 19, 1999 (incorporated by reference to Exhibit 3.5 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.6</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on February 25, 2003 (incorporated by reference to Exhibit 3.6 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">5.1</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Opinion of Morrison&nbsp;&amp; Foerster LLP.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">23.1</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent of Deloitte &amp; Touche LLP, Independent Registered Public Accounting Firm.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">23.2</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent of Morrison&nbsp;&amp; Foerster LLP.&nbsp;&nbsp;Reference is made to Exhibit&nbsp;5.1.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">24.1</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Power of Attorney (see signature page of this Registration Statement).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">99.1</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BofI Holding, Inc. Amended and Restated 1999 Stock Option Plan, as amended (incorporated by reference to Exhibit 10.2 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">99.2</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BofI Holding, Inc. 2004 Stock Incentive Plan (incorporated by reference to Exhibit 10.3 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">99.3</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BofI Holding, Inc. 2004 Employee Stock Purchase Plan, including forms of agreement thereunder (incorporated by reference to Exhibit 10.4 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">Item 9.</em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">&nbsp;&nbsp;&nbsp;Undertakings.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">(a)</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes:</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;text-indent:27.35pt;font-family:Times New Roman;font-size:12pt;text-indent:54pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">(1)</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;text-indent:54pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;text-indent:27.35pt;font-family:Times New Roman;font-size:12pt;text-indent:76.5pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">(i)</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;text-indent:54pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;text-indent:27.35pt;font-family:Times New Roman;font-size:12pt;text-indent:76.5pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">(ii)</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement.&nbsp;&nbsp;Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule&nbsp;424(b) if, in the aggregate, the changes in volume and price represent no more than 20&nbsp;percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement;</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;text-indent:54pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;text-indent:27.35pt;font-family:Times New Roman;font-size:12pt;text-indent:76.5pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">(iii)</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in the Registration Statement;</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-style:italic;font-size:11pt;">provided, however,</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;that paragraphs&nbsp;(a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;text-indent:27.35pt;font-family:Times New Roman;font-size:12pt;text-indent:54pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">(2)</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;That, for the purpose of determining any liability under the Securities Act, 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 </em><em style="font-style:normal;font-family:Times New Roman;font-style:italic;font-size:11pt;">bona fide</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;offering thereof.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;text-indent:27.35pt;font-family:Times New Roman;font-size:12pt;text-indent:54pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">(3)</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;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 (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d) of the Exchange Act).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">(b)</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d) of the Exchange Act) 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 </em><em style="font-style:normal;font-family:Times New Roman;font-style:italic;font-size:11pt;">bona fide</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;offering thereof.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">(c)</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the indemnity provisions summarized in Item 6 above or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act, and is, therefore, unenforceable.&nbsp;&nbsp;In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.&nbsp;&nbsp;</em></em>
</p>
<table width="100%" style=";border-bottom:solid 3pt windowtext;padding-bottom:1pt">
<tr>
<td><em style="">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</em></td>
</tr>
</table>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:11pt;">SIGNATURES</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:10pt;text-align:justify;text-justify:inter-ideograph;text-indent:28.8pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;font-size:11pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form&nbsp;S</em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;font-size:11pt;">&#8209;8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of San Diego, State of California, on May&nbsp;6, 2005.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-top:12pt;margin-bottom:3pt;margin-left:36pt;text-indent:-36pt;margin-left:252pt;">
<em style="font-style:normal;font-family:Arial;font-size:11pt;"><em style="font-style:normal;font-family:Arial;font-size:11pt;font-family:Times New Roman;"></em><em style="font-style:normal;font-family:Arial;font-size:11pt;font-family:Times New Roman;font-weight:bold;">BofI Holding, Inc.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-left:252pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-top:12pt;margin-bottom:3pt;margin-left:36pt;text-indent:-36pt;margin-bottom:0pt;margin-left:243pt;text-indent:-27pt;">
<em style="font-style:normal;font-family:Arial;font-size:11pt;"><em style="font-style:normal;font-family:Arial;font-size:11pt;font-family:Times New Roman;"></em><em style="font-style:normal;font-family:Arial;font-size:11pt;font-family:Times New Roman;">By:</em><em style="font-style:normal;font-family:Arial;font-size:11pt;font-family:Times New Roman;text-decoration:none underline;">&nbsp;&nbsp;&nbsp;&nbsp;/s/ Gary Lewis Evans</em><em style="font-style:normal;font-family:Arial;font-size:11pt;font-family:Times New Roman;text-decoration:none underline;">&nbsp;</em><em style="font-style:normal;font-family:Arial;font-size:11pt;font-family:Times New Roman;text-decoration:none underline;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</em><em style="font-style:normal;font-family:Arial;font-size:11pt;font-family:Times New Roman;text-decoration:none underline;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</em><em style="font-style:normal;font-family:Arial;font-size:11pt;font-family:Times New Roman;text-decoration:none underline;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</em><em style="font-style:normal;font-family:Arial;font-size:11pt;font-family:Times New Roman;text-decoration:none underline;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</em><em style="font-style:normal;font-family:Arial;font-size:11pt;font-family:Times New Roman;text-decoration:none underline;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-indent:36pt;margin-bottom:0pt;margin-left:243pt;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">Gary Lewis Evans</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-indent:36pt;margin-left:243pt;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">President and Chief Executive Officer</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-top:4pt;margin-bottom:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-size:10pt;font-size:11pt;">POWER OF ATTORNEY</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:10pt;text-align:justify;text-justify:inter-ideograph;text-indent:28.8pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;font-size:11pt;">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints, severally and not jointly, Gary Lewis Evans and Andrew J. Micheletti, and each of them, with full power to act alone, as his or her true and lawful attorney-in-fact, with the power of substitution, for and in such person&rsquo;s name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each said attorney-in-fact full power and authority to do and perform each and every act and thing requisite and necessary to be done as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each said attorney-in-fact may lawfully do or cause to be done by virtue hereof.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:10pt;text-align:justify;text-justify:inter-ideograph;text-indent:28.8pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;font-size:11pt;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:</em></em>
</p>
<table align="center" cellspacing="0" style="width:0pt;border-collapse:collapse;margin-left:0pt;">
<tr style="height:0;">
<td style="vertical-align:bottom;width:198pt;background-color:transparent;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">Signature</em></em>
</p>
</td><td style="vertical-align:bottom;width:181.4pt;background-color:transparent;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">Title</em></em>
</p>
</td><td style="vertical-align:bottom;width:95.4pt;background-color:transparent;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">Date</em></em>
</p>
</td>
</tr>
<tr style="height:22.15pt;">
<td style="vertical-align:bottom;width:198pt;background-color:transparent;border-top:solid windowtext 1pt;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">/s/ Gary Lewis Evans</em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:181.4pt;border-top:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">President, Chief Executive Officer and Director (Principal Executive Officer)</em></em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:95.4pt;border-top:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">May&nbsp;6, 2005</em></em>
</p>
</td>
</tr>
<tr style="height:22.1pt;">
<td style="vertical-align:bottom;width:198pt;border-top:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">Gary Lewis Evans</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</td>
</tr>
<tr style="height:22.15pt;">
<td style="vertical-align:bottom;width:198pt;background-color:transparent;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">/s/ Andrew J. Micheletti</em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:181.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">Chief Financial Officer (Principal Financial and Accounting Officer)</em></em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:95.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">May&nbsp;6, 2005</em></em>
</p>
</td>
</tr>
<tr style="height:22.1pt;">
<td style="vertical-align:bottom;width:198pt;border-top:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">Andrew J. Micheletti</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;background-color:transparent;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">/s/ Jerry Englert</em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:181.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">Chairman</em></em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:95.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">May&nbsp;6, 2005</em></em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;border-top:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">Jerry Englert</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;background-color:transparent;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">/s/ Theodore C. Allrich</em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:181.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">Vice Chairman</em></em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:95.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">May&nbsp;6, 2005</em></em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;border-top:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">Theodore C. Allrich</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;background-color:transparent;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">/s/ Paul Grinberg</em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:181.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">Director</em></em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:95.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">May&nbsp;6, 2005</em></em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;border-top:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">Paul Grinberg</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;background-color:transparent;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">/s/ Robert Eprile</em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:181.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">Director</em></em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:95.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">May&nbsp;6, 2005</em></em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;border-top:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">Robert Eprile</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;background-color:transparent;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">/s/ Thomas J. Pancheri</em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:181.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">Director</em></em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:95.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">May&nbsp;6, 2005</em></em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;border-top:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">Thomas J. Pancheri</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;background-color:transparent;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">/s/ Connie M. Paulus</em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:181.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">Director</em></em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:95.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">May&nbsp;6, 2005</em></em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;border-top:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">Connie M. Paulus</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;background-color:transparent;border-bottom:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">/s/ Gordon L. Witter</em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:181.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">Director</em></em>
</p>
</td><td rowspan="2" style="vertical-align:top;width:95.4pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-top:3pt;margin-bottom:3pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:11pt;"></em><em style="font-style:normal;font-size:11pt;">May&nbsp;6, 2005</em></em>
</p>
</td>
</tr>
<tr style="height:14.25pt;">
<td style="vertical-align:bottom;width:198pt;border-top:solid windowtext 1pt;padding:0pt 5.4pt 0pt 5.4pt;">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">Gordon L. Witter</em>
</p>
</td>
</tr>
<tr height="0">
<td style="margin:0;padding:0;border:none;width:198pt;"></td><td style="margin:0;padding:0;border:none;width:181.4pt;"></td><td style="margin:0;padding:0;border:none;width:95.4pt;"></td>
</tr>
</table>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-top:8pt;margin-bottom:12pt;text-indent:25.9pt;margin-top:0pt;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;font-size:11pt;"></em>&nbsp;</em>
</p>
<table width="100%" style=";border-bottom:solid 3pt windowtext;padding-bottom:1pt">
<tr>
<td><em style="">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</em></td>
</tr>
</table>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-top:8pt;margin-bottom:12pt;text-indent:25.9pt;margin-top:0pt;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;font-size:11pt;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:center;margin-bottom:18pt;text-align:left;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;">EXHIBIT INDEX </em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:justify;text-justify:inter-ideograph;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:justify;text-justify:inter-ideograph;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;">Exhibit</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:justify;text-justify:inter-ideograph;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-weight:bold;"></em><em style="font-style:normal;font-weight:bold;text-decoration:none underline;">Number</em><em style="font-style:normal;font-weight:bold;">&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;</em><em style="font-style:normal;font-weight:bold;text-decoration:none underline;">Description</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:justify;text-justify:inter-ideograph;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.1</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on July 6, 1999 (incorporated by reference to Exhibit 3.1 to the Registrant&rsquo; Registration Statement on Form S-1 (File No. 333-121329) which became effective on March 14, 2005 (the &ldquo;Registration Statement on Form S-1&rdquo;)).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.2</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on January 25, 2005 (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.3</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certificate of Designation of the Registrant, filed with the Delaware Secretary of State on October 27, 2003 (incorporated by reference to Exhibit 3.3 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.4</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bylaws of the Registrant (incorporated by reference to Exhibit 3.4 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.5</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on August 19, 1999 (incorporated by reference to Exhibit 3.5 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">4.6</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on February 25, 2003 (incorporated by reference to Exhibit 3.6 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">5.1</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Opinion of Morrison&nbsp;&amp; Foerster LLP.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">23.1</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent of Deloitte &amp; Touche LLP, Independent Registered Public Accounting Firm.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">23.2</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Consent of Morrison&nbsp;&amp; Foerster LLP.&nbsp;&nbsp;Reference is made to Exhibit&nbsp;5.1.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">24.1</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Power of Attorney (see signature page of this Registration Statement).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">99.1</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BofI Holding, Inc. Amended and Restated 1999 Stock Option Plan, as amended (incorporated by reference to Exhibit 10.2 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">99.2</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BofI Holding, Inc. 2004 Stock Incentive Plan (incorporated by reference to Exhibit 10.3 to the Registration Statement on Form S-1).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;margin-left:63pt;text-indent:-35.65pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">99.3</em><em style="font-style:normal;font-family:Times New Roman;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BofI Holding, Inc. 2004 Employee Stock Purchase Plan, including forms of agreement thereunder (incorporated by reference to Exhibit 10.4 to the Registration Statement on Form S-1).</em></em>
</p>
<table width="100%" style=";border-bottom:solid 3pt windowtext;padding-bottom:1pt">
<tr>
<td><em style="">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</em></td>
</tr>
</table>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;margin-bottom:12pt;text-align:right;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">Exhibit 5.1</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:center;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-variant:small-caps;"></em><em style="font-style:normal;font-variant:small-caps;">[LETTERHEAD OF MORRISON &amp; FOERSTER llp]</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">May&nbsp;6, 2005</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;">BofI Holding, Inc.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">12220 El Camino Real, </em><em style="font-style:normal;font-size:10pt;">Suite</em><em style="font-style:normal;font-size:10pt;">&nbsp;220</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">San Diego</em><em style="font-style:normal;font-size:10pt;">, </em><em style="font-style:normal;font-size:10pt;">CA</em><em style="font-style:normal;font-size:10pt;">&nbsp;</em><em style="font-style:normal;font-size:10pt;">92130</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">Ladies and Gentlemen:</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;text-align:left;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;">At your request, we have examined the Registration Statement on Form&nbsp;S-8 executed by you on May&nbsp;6, 2005 (the &ldquo;Registration Statement&rdquo;), and to be filed with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) in connection with the registration under the Securities Act of 1933, as amended, of an aggregate of 2,450,390 shares of your common stock, $0.01 par value per share (the &ldquo;Common Stock&rdquo;), which will be issuable under the BofI Holding, Inc. Amended and Restated 1999 Stock Option Plan, the BofI Holding, Inc. 2004 Stock Incentive Plan and the BofI Holding, Inc. 2004 Employee Stock Purchase Plan (the &ldquo;Plans&rdquo;).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;text-align:left;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;">As your counsel in connection with the Registration Statement, we have examined the proceedings taken by you in connection with the adoption of the Plans, of options previously granted pursuant to the Plans&nbsp;(the &ldquo;Plan Shares&rdquo;), and such documents as we have deemed necessary to render this opinion.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;text-align:left;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;">Based upon the foregoing, it is our opinion that the Plan Shares, when issued and outstanding pursuant to the terms of the Plans, will be validly issued, fully paid and non-assessable.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;text-align:left;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;">We consent to the use of this opinion as an exhibit to the Registration Statement.</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;text-align:left;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;">Very truly yours,</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;text-align:left;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"></em>&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:justify;text-justify:inter-ideograph;text-indent:27.35pt;text-align:left;text-indent:0pt;">
<em style="font-style:normal;font-family:Times New Roman;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;">/s/ Morrison &amp; Foerster LLP</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em>&nbsp;</em>
</p>
<table width="100%" style=";border-bottom:solid 3pt windowtext;padding-bottom:1pt">
<tr>
<td><em style="">
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
</em></td>
</tr>
</table>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:center;text-align:right;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-weight:normal;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-weight:normal;">Exhibit 23.1</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;margin-bottom:12pt;text-align:center;margin-bottom:18pt;">
<em style="font-style:normal;font-family:Times New Roman;font-weight:bold;"><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-weight:normal;"></em><em style="font-style:normal;font-family:Times New Roman;font-weight:bold;font-weight:normal;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:justify;text-justify:inter-ideograph;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:justify;text-justify:inter-ideograph;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;font-family:Times New Roman;font-size:12pt;text-align:justify;text-justify:inter-ideograph;">
<em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;"></em><em style="font-style:normal;font-family:Times New Roman;font-size:10pt;">We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report relating to the financial statements of BofI Holding, Inc. dated October 13, 2004, appearing in the Registration Statement on Form S-1 (File No. 333-121329).</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:justify;text-justify:inter-ideograph;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;">&nbsp;</em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:justify;text-justify:inter-ideograph;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">/s/ Deloitte &amp; Touche LLP </em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:justify;text-justify:inter-ideograph;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">Los Angeles</em><em style="font-style:normal;font-size:10pt;">, </em><em style="font-style:normal;font-size:10pt;">California</em></em>
</p>
<p style="margin-left:0pt;margin-right:0pt;margin-top:0pt;margin-bottom:.0001pt;font-size:10pt;text-align:justify;text-justify:inter-ideograph;">
<em style="font-style:normal;font-family:Times New Roman;font-size:12pt;"><em style="font-style:normal;font-size:10pt;"></em><em style="font-style:normal;font-size:10pt;">May&nbsp;6, 2005</em></em>
</p>
</body>
</html>
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{"company-data": {"conformed-name": "BofI Holding, Inc.", "cik": "0001299709", "assigned-sic": "6035", "irs-number": "330867444", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-124702", "film-number": "05808833"}, "business-address": {"street1": "12220 EL CAMINO REAL", "street2": "SUITE 220", "city": "SAN DIEGO", "state": "CA", "zip": "92130", "phone": "(858) 350-6200"}, "mail-address": {"street1": "12220 EL CAMINO REAL", "street2": "SUITE 220", "city": "SAN DIEGO", "state": "CA", "zip": "92130"}}
As filed with the Securities and Exchange Commission on May 6, 2005
Registration No. 333-
____________________________________________________________________________________________
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
______________________________________________
BOFI HOLDING, INC.
(Exact name of Registrant as Specified in Its Charter)
______________________________________________
Delaware
33-0867444
(State or Other Jurisdiction                                                                                           (I.R.S.
Employer
of Incorporation or Organization)                                                                                Identification No.)
12220 El Camino Real, Suite 220
San Diego, CA 92130
(Address of Principal Executive Offices)
BofI Holding, Inc. Amended and Restated 1999 Stock Option Plan
BofI Holding, Inc. 2004 Stock Incentive Plan
BofI Holding, Inc. 2004 Employee Stock Purchase Plan
(Full Title of the Plan)
______________________________________________
Gary Lewis Evans
President and Chief Executive Officer
BofI Holding, Inc.
12220 El Camino Real, Suite 220
San Diego, CA 92130
(Name and Address of Agent for Service)
(858) 350-6200
(Telephone Number, Including Area Code, of Agent For Service)
With a copy to:
Allen Z. Sussman, Esq.
Morrison & Foerster
llp
555 West Fifth Street
Los Angeles, California  90013-1024
(213) 892-5200
__________________________________________________
CALCULATION OF REGISTRATION FEE
Title of Securities
to be Registered
Amount
to be
Registered (1)
Proposed
Maximum
Offering Price
Per Share(2)
Proposed
Maximum
Aggregate Offering
Price (2)
Amount of
Registration
Fee
Common Stock, $0.01 par value per share
722,017 (3)
$9.47
$
6,837,500.99
$804.77
Common Stock, $0.01 par value per share
1,228,373 (4)
$9.47
$
11,632,692.31
$1,369.17
Common Stock, $0.01 par value per share
500,000 (5)
$9.47
$4,735,000
$557.31
(1)
The Registration Statement shall also cover any additional shares of Common Stock which become issuable under the Amended and Restated 1999 Stock Option Plan, the 2004 Stock Incentive Plan and the 2004 Employee Stock Purchase Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration which results in an increase in the number of the outstanding shares of Common Stock of the Registrant.
(2)
Calculated solely for purposes of this offering under Rule 457(h) under the Securities Act of 1933, as amended, on the basis of the average of the high and low price per share of BofI Holding, Inc.'s common stock on the Nasdaq National Market on May 4, 2005.
(3)
To be issued in connection with the BofI Holding, Inc. Amended and Restated 1999 Stock Option Plan.
(4)
To be issued in connection with the BofI Holding, Inc. 2004 Stock Incentive Plan.
(5)
To be issued in connection with the BofI Holding, Inc. 2004 Employee Stock Purchase Plan.
PART I
INFORMATION REQUIRED IN THE
SECTION 10 (a) PROSPECTUS
The documents containing the information specified in Part 1 of Form S-8 (plan information and registrant information and employee plan annual information) will be sent or given to employees as specified by Securities and Exchange Commission Rule 428(b)(1).  Such documents need not be filed with the Securities and Exchange Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424.  These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Form S-8 (Part II hereof), taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act of 1933.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference.
The following documents filed by BofI Holding, Inc. (the "Registrant") with the Securities and Exchange Commission (the "Commission") are incorporated by reference herein:
(a)
The Registrant's latest prospectus filed pursuant to Rule 424(b) under the Securities Act of 1933, as amended, filed with the Commission on March 15, 2005.
(b)
The description of the Registrant's common stock, $0.01 par value per share, which is contained in its Registration Statement on Form 8-A filed under the Securities Exchange Act of 1934, as amended, including any amendment or report filed for the purpose of updating such description.
All reports and definitive proxy or information statements filed by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such documents.
Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item 4.
Description of Securities.
Not applicable.
Item 5.
Interests of Named Experts and Counsel.
Not applicable.
Item 6.
Indemnification of Directors and Officers.
Section 145 of the Delaware General Corporation Law authorizes a court to award, or a corporation's board of directors to grant, indemnity to officers, directors and other corporate agents under certain circumstances and subject to certain limitations.  The Registrant's certificate of incorporation and bylaws provide that the Registrant shall indemnify its directors, officers, employees and agents to the full extent permitted by Delaware General Corporation Law, including in circumstances in which indemnification is otherwise discretionary under Delaware law.  In addition, the Registrant has entered into separate indemnification agreements with its directors, officers and certain employees that require the Registrant, among other things, to indemnify them against certain liabilities which may arise by reason of their status as directors, officers or certain other employees.  The Registrant also intends to maintain director and officer liability insurance, if available on reasonable terms.
These indemnification provisions and the indemnification agreements to be entered into between the Registrant and its officers and directors may be sufficiently broad to permit indemnification of the Registrant's officers and directors for liabilities (including reimbursement of expenses incurred) arising under the Securities Act.
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
Item 7.
Exemption From Registration Claimed.
Not applicable.
Item 8.
Exhibits.
4.1
Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on July 6, 1999 (incorporated by reference to Exhibit 3.1 to the Registrant' Registration Statement on Form S-1 (File No. 333-121329) which became effective on March 14, 2005 (the "Registration Statement on Form S-1")).
4.2
Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on January 25, 2005 (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1).
4.3
Certificate of Designation of the Registrant, filed with the Delaware Secretary of State on October 27, 2003 (incorporated by reference to Exhibit 3.3 to the Registration Statement on Form S-1).
4.4
Bylaws of the Registrant (incorporated by reference to Exhibit 3.4 to the Registration Statement on Form S-1).
4.5
Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on August 19, 1999 (incorporated by reference to Exhibit 3.5 to the Registration Statement on Form S-1).
4.6
Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on February 25, 2003 (incorporated by reference to Exhibit 3.6 to the Registration Statement on Form S-1).
5.1
Opinion of Morrison & Foerster LLP.
23.1
Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm.
23.2
Consent of Morrison & Foerster LLP.  Reference is made to Exhibit 5.1.
24.1
Power of Attorney (see signature page of this Registration Statement).
99.1
BofI Holding, Inc. Amended and Restated 1999 Stock Option Plan, as amended (incorporated by reference to Exhibit 10.2 to the Registration Statement on Form S-1).
99.2
BofI Holding, Inc. 2004 Stock Incentive Plan (incorporated by reference to Exhibit 10.3 to the Registration Statement on Form S-1).
99.3
BofI Holding, Inc. 2004 Employee Stock Purchase Plan, including forms of agreement thereunder (incorporated by reference to Exhibit 10.4 to the Registration Statement on Form S-1).
Item 9.
Undertakings.
(a)
The undersigned Registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement.  Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement;
(iii)
To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in the Registration Statement;
provided, however,
that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
(2)
That, for the purpose of determining any liability under the Securities Act, 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 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act).
(b)
The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(c)
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the indemnity provisions summarized in Item 6 above or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act, and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S
‑8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of San Diego, State of California, on May 6, 2005.
BofI Holding, Inc.
By:
/s/ Gary Lewis Evans
Gary Lewis Evans
President and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints, severally and not jointly, Gary Lewis Evans and Andrew J. Micheletti, and each of them, with full power to act alone, as his or her true and lawful attorney-in-fact, with the power of substitution, for and in such person's name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each said attorney-in-fact full power and authority to do and perform each and every act and thing requisite and necessary to be done as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each said attorney-in-fact may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:
Signature
Title
Date
/s/ Gary Lewis Evans
President, Chief Executive Officer and Director (Principal Executive Officer)
May 6, 2005
Gary Lewis Evans
/s/ Andrew J. Micheletti
Chief Financial Officer (Principal Financial and Accounting Officer)
May 6, 2005
Andrew J. Micheletti
/s/ Jerry Englert
Chairman
May 6, 2005
Jerry Englert
/s/ Theodore C. Allrich
Vice Chairman
May 6, 2005
Theodore C. Allrich
/s/ Paul Grinberg
Director
May 6, 2005
Paul Grinberg
/s/ Robert Eprile
Director
May 6, 2005
Robert Eprile
/s/ Thomas J. Pancheri
Director
May 6, 2005
Thomas J. Pancheri
/s/ Connie M. Paulus
Director
May 6, 2005
Connie M. Paulus
/s/ Gordon L. Witter
Director
May 6, 2005
Gordon L. Witter
EXHIBIT INDEX
Exhibit
Number
Description
4.1
Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on July 6, 1999 (incorporated by reference to Exhibit 3.1 to the Registrant' Registration Statement on Form S-1 (File No. 333-121329) which became effective on March 14, 2005 (the "Registration Statement on Form S-1")).
4.2
Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on January 25, 2005 (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1).
4.3
Certificate of Designation of the Registrant, filed with the Delaware Secretary of State on October 27, 2003 (incorporated by reference to Exhibit 3.3 to the Registration Statement on Form S-1).
4.4
Bylaws of the Registrant (incorporated by reference to Exhibit 3.4 to the Registration Statement on Form S-1).
4.5
Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on August 19, 1999 (incorporated by reference to Exhibit 3.5 to the Registration Statement on Form S-1).
4.6
Certificate of Amendment of Certificate of Incorporation of the Registrant, filed with the Delaware Secretary of State on February 25, 2003 (incorporated by reference to Exhibit 3.6 to the Registration Statement on Form S-1).
5.1
Opinion of Morrison & Foerster LLP.
23.1
Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm.
23.2
Consent of Morrison & Foerster LLP.  Reference is made to Exhibit 5.1.
24.1
Power of Attorney (see signature page of this Registration Statement).
99.1
BofI Holding, Inc. Amended and Restated 1999 Stock Option Plan, as amended (incorporated by reference to Exhibit 10.2 to the Registration Statement on Form S-1).
99.2
BofI Holding, Inc. 2004 Stock Incentive Plan (incorporated by reference to Exhibit 10.3 to the Registration Statement on Form S-1).
99.3
BofI Holding, Inc. 2004 Employee Stock Purchase Plan, including forms of agreement thereunder (incorporated by reference to Exhibit 10.4 to the Registration Statement on Form S-1).
Exhibit 5.1
[LETTERHEAD OF MORRISON & FOERSTER llp]
May 6, 2005
BofI Holding, Inc.
12220 El Camino Real,
Suite
220
San Diego
,
CA
92130
Ladies and Gentlemen:
At your request, we have examined the Registration Statement on Form S-8 executed by you on May 6, 2005 (the "Registration Statement"), and to be filed with the Securities and Exchange Commission (the "SEC") in connection with the registration under the Securities Act of 1933, as amended, of an aggregate of 2,450,390 shares of your common stock, $0.01 par value per share (the "Common Stock"), which will be issuable under the BofI Holding, Inc. Amended and Restated 1999 Stock Option Plan, the BofI Holding, Inc. 2004 Stock Incentive Plan and the BofI Holding, Inc. 2004 Employee Stock Purchase Plan (the "Plans").
As your counsel in connection with the Registration Statement, we have examined the proceedings taken by you in connection with the adoption of the Plans, of options previously granted pursuant to the Plans (the "Plan Shares"), and such documents as we have deemed necessary to render this opinion.
Based upon the foregoing, it is our opinion that the Plan Shares, when issued and outstanding pursuant to the terms of the Plans, will be validly issued, fully paid and non-assessable.
We consent to the use of this opinion as an exhibit to the Registration Statement.
Very truly yours,
/s/ Morrison & Foerster LLP
Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report relating to the financial statements of BofI Holding, Inc. dated October 13, 2004, appearing in the Registration Statement on Form S-1 (File No. 333-121329).
/s/ Deloitte & Touche LLP
Los Angeles
,
California
May 6, 2005