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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">As filed
with the Securities and Exchange Commission on August&nbsp;5, 2005</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Registration
No.&nbsp;333-_______</font></b></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:17.0pt;font-weight:bold;">UNITED
STATES</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:17.0pt;font-weight:bold;">SECURITIES
AND EXCHANGE COMMISSION</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="4" face="Times New Roman" style="font-size:13.0pt;font-weight:bold;">Washington,
D.C.&#160; 20549</font></b></p>

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<p align="center" style="margin:0in 0in 5.0pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:16.0pt;font-weight:bold;">FORM&nbsp;S-8</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:11.0pt;font-weight:bold;">REGISTRATION
STATEMENT UNDER THE SECURITIES ACT OF 1933</font></b></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">Alliance
Capital Management Holding L.P.</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">(Exact Name of
Registrant as Specified in Its Charter)</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt 10.0pt;text-align:center;text-indent:-10.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">13-3434400</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">(State or Other
  Jurisdiction of<br>
  Incorporation or Organization)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">(I.R.S. Employer<br>
  Identification Number)</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1345 Avenue of the Americas<br>
New York, NY 10105<br>
(212) 969-1000</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">(Address, Including Zip Code, and Telephone Number,
Including Area Code, of Registrant&#146;s Principal Executive Offices)</font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">Alliance
Commission Substitution Plan</font></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">Amended
and Restated<br>
Alliance Partners Compensation Plan</font></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">Alliance
Capital Management L.P.<br>
Financial Advisor Wealth Accumulation Plan</font></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(Full title of the Plans)</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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<p align="center" style="line-height:90%;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;line-height:90%;">Laurence E. Cranch, Esq.<br>
Alliance Capital Management L.P.<br>
1345 Avenue of the Americas<br>
New York, NY 10105</font></b></p>

<p align="center" style="line-height:90%;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;line-height:90%;">(212) 969-1000</font></b></p>

<p align="center" style="line-height:90%;margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;line-height:90%;">(Name, Address, Including Zip Code, and
Telephone Number, Including Area Code, of Agent For Service)</font></p>

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<hr size="1" width="25%" noshade color="black" align="center">

</font></div>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:9.0pt;font-weight:bold;">CALCULATION
OF REGISTRATION FEE</font></b></p>

<table border="1" cellspacing="0" cellpadding="0" width="100%" style="border:none;border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="269" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:solid windowtext 1.0pt;border-top:solid windowtext 2.25pt;padding:0in 2.9pt 0in 2.9pt;width:201.7pt;">
  <p style="font-weight:bold;line-height:9.0pt;margin:1.0pt 0in 2.0pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:7.0pt;">Title Of Each Class <br>
  Of Securities To Be Registered</font></b></p>
  </td>
  <td width="127" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:solid windowtext 1.0pt;border-top:solid windowtext 2.25pt;padding:0in 2.9pt 0in 2.9pt;width:95.4pt;">
  <p style="font-weight:bold;line-height:9.0pt;margin:1.0pt 0in 2.0pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:7.0pt;">Amount To Be Registered</font></b></p>
  </td>
  <td width="110" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:solid windowtext 1.0pt;border-top:solid windowtext 2.25pt;padding:0in 2.9pt 0in 2.9pt;width:1.15in;">
  <p style="font-weight:bold;line-height:9.0pt;margin:1.0pt 0in 2.0pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:7.0pt;">Proposed Maximum<br>
  Offering Price Per<br>
  Unit(1)</font></b></p>
  </td>
  <td width="110" colspan="2" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:solid windowtext 1.0pt;border-top:solid windowtext 2.25pt;padding:0in 2.9pt 0in 2.9pt;width:1.15in;">
  <p style="font-weight:bold;line-height:9.0pt;margin:1.0pt 0in 2.0pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:7.0pt;">Proposed Maximum<br>
  Aggregate Offering<br>
  Price(1)</font></b></p>
  </td>
  <td width="111" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:solid windowtext 2.25pt;padding:0in 2.9pt 0in 2.9pt;width:83.1pt;">
  <p style="font-weight:bold;line-height:9.0pt;margin:1.0pt 0in 2.0pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:7.0pt;">Amount Of <br>
  Registration Fee</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="269" valign="bottom" style="border-bottom:solid windowtext 1.5pt;border-left:none;border-right:solid windowtext 1.0pt;border-top:none;padding:0in 2.9pt 0in 2.9pt;width:201.7pt;">
  <p style="margin:0in 9.35pt .0001pt;text-indent:-9.35pt;"><font size="1" face="Times New Roman" style="font-size:9.0pt;">Units Representing Assignments of
  Beneficial Ownership of Limited Partnership Interests</font></p>
  </td>
  <td width="127" valign="bottom" style="border-bottom:solid windowtext 1.5pt;border-left:none;border-right:solid windowtext 1.0pt;border-top:none;padding:0in 2.9pt 0in 2.9pt;width:95.4pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:9.0pt;">(2)</font></p>
  </td>
  <td width="110" valign="bottom" style="border-bottom:solid windowtext 1.5pt;border-left:none;border-right:solid windowtext 1.0pt;border-top:none;padding:0in 2.9pt 0in 2.9pt;width:1.15in;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:9.0pt;">N/A(2)</font></p>
  </td>
  <td width="110" valign="bottom" style="border-bottom:solid windowtext 1.5pt;border-left:none;border-right:solid windowtext 1.0pt;border-top:none;padding:0in 2.9pt 0in 2.9pt;width:82.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:9.0pt;">$100,000,000</font></p>
  </td>
  <td width="111" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.5pt;padding:0in 2.9pt 0in 2.9pt;width:83.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:9.0pt;">$11,770</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="269" style="border:none;"></td>
  <td width="127" style="border:none;"></td>
  <td width="110" style="border:none;"></td>
  <td width="110" style="border:none;"></td>
  <td width="0" style="border:none;"></td>
  <td width="111" style="border:none;"></td>
 </tr>
</table>

<p style="margin:0in 0in 4.5pt .25in;text-indent:-.25in;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">(1)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="1" style="font-size:8.0pt;letter-spacing:.05pt;">This registration statement is
being filed to register the units (the &#147;Units&#148;) representing assignments of
beneficial ownership of limited partnership interests in Alliance Capital
Management Holding L.P. (&#147;Registrant&#148;), which will be offered under the
Alliance Commission Substitution Plan, the Amended and Restated Alliance
Partners Compensation Plan and/or the Alliance Capital Management L.P.
Financial Advisor Wealth Accumulation Plan (collectively, the &#147;Plans&#148;), which
cover employees of Alliance Capital Management L.P., a subsidiary of the
Registrant.&#160; The Plan provides for the
granting to selected participants of deferred compensation awards which may
ultimately be payable to such participants in the form of Units.</font></p>

<p style="margin:0in 0in 4.5pt .25in;text-indent:-.25in;"><font size="1" face="Times New Roman" style="font-size:8.0pt;letter-spacing:.05pt;">(2)</font><font size="1" style="font-size:3.0pt;letter-spacing:.05pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="1" style="font-size:8.0pt;letter-spacing:.05pt;">This is a
&#147;dollar-for-dollar&#148; registration.&#160; The
number of Units and proposed maximum offering price are not determinable at
this point.&#160; The Registrant will offer up
to $100,000,000 worth of Units, but the actual number of Units and maximum
offering price per Unit will be determined pursuant to formulas provided in the
Plan based on future market prices for the Units.&#160; Since the market prices are subject to
fluctuation, the number of Units and maximum offering price per Unit will not
be determinable until a future date when the Units are allocated under the
Plan.&#160; However, the maximum aggregate
market price for all Units allocated to Plan participants under the Plan being
registered hereunder prior to the filing of a new registration statement under
the Plan (i.e., the maximum aggregate offering price) will be
$100,000,000.&#160; This registration
statement shall also register an indeterminate number of additional Units which
may be offered and issued to prevent dilution resulting from Unit splits, Unit
dividends or similar transactions.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

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

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<p style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">PART I</font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This registration statement covers the three Plans
described and defined in Item 1 of this Part I.&#160;
The documents describing each Plan referred to in Item 1 and the
documents incorporated by reference under Item 3 of Part II to this Form S-8,
taken together, constitute a prospectus for that Plan (a &#147;Prospectus&#148;) that
meets the requirements of Section 10(a) of the Securities Act of 1933, as
amended (the &#147;1933 Act&#148;), and are incorporated herein by reference.</font></p>

<p align="left" style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 1.&#160; Plan Information.</font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The information required to be provided to
participants pursuant to this Item is set forth in the relevant Prospectus for
each of the Alliance Commission Substitution Plan, the Amended and Restated
Alliance Partners Compensation Plan and the Alliance Capital Management L.P.
Financial Advisor Wealth Accumulation Plan (each individually, the &#147;Plan&#148;, and
collectively the &#147;Plans&#148;). </font></p>

<p align="left" style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 2.&#160; Registrant Information and Employee Plan
Annual Information. </font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The written statement required to be provided to
participants pursuant to this Item is set forth in the relevant Prospectus
referenced in Item 1 above.</font></p>

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<p style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">PART II</font></b></p>

<p style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alliance Capital Management Holding L.P. (the
&#147;Registrant&#148;) hereby files this Registration Statement with the Securities and
Exchange Commission (the &#147;Commission&#148;) on Form S-8 to register an indeterminate
number of Units Representing Assignments of Beneficial Ownership of Limited
Partnership Interests in the Registrant (&#147;Units&#148;), for issuance pursuant to the
Plans and such indeterminate number of additional Units which may be offered
and issued to prevent dilution resulting from Unit splits, Unit dividends or
similar transactions pursuant to the Plans.</font></p>

<p align="left" style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 3.&#160; Incorporation of Certain Documents by
Reference.</font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Registrant hereby incorporates herein by reference
the following documents:</font></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)&#160; The
Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended December 31,
2004;</font></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(2)&#160; All reports
filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of
1934, as amended (the &#147;Exchange Act&#148;), since December 31, 2004;</font></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(3)&#160; The
description of the Units contained in the Registration Statement on Form 8-A
dated January 18, 1988, filed under the Exchange Act, including any amendment
thereto or report filed for the purpose of updating such description; and</font></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(4)&#160; All
documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Exchange Act subsequent to the date of this Registration Statement
and prior to the filing of a post-effective amendment which indicates that all
securities offered herein have been sold or which deregisters all securities then
remaining unsold.</font></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Any statement contained herein or made in a document
incorporated or deemed to be incorporated by reference herein shall be deemed
to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any other subsequently filed
document which is also incorporated or deemed to be incorporated by reference
herein modifies or supersedes such statement.&#160;
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.</font></p>

<p align="left" style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 4.&#160; Description of Securities.</font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">See Item 3(3) above.</font></p>

<p align="left" style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 5.&#160; Interests of Named Experts and Counsel.</font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The validity of the plan interests offered hereby will
be passed upon for the Registrant by Laurence E. Cranch, Executive Vice
President and General Counsel of Alliance Capital Management Corporation, the
general partner of the Registrant (the &#147;General Partner&#148;).&#160; </font></p>

<p align="left" style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 6.&#160; Indemnification of Directors and Officers.</font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 17-108 of the Delaware Revised Uniform Limited
Partnership Act permits a limited partnership to indemnify and hold harmless
any partner or other person from and against any and all claims whatsoever,
subject to such standards and restrictions, if any, as set forth in its
partnership agreement.&#160; Provision for
indemnification under the Registrant&#146;s Amended and Restated Agreement of
Limited Partnership dated as of October 29, 1999, as amended (the &#147;Partnership
Agreement&#148;) is set forth in Section 6.9 of the Partnership Agreement.&#160; The Registrant has granted broad rights of
indemnification to officers of the General Partner and to employees of the
Registrant.&#160; In</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

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

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">addition,
the Registrant has assumed indemnification obligations previously extended by
the predecessor of the General Partner to its directors, officers and
employees.&#160; The foregoing indemnification
provisions are not exclusive, and the Registrant is authorized to enter into
additional indemnification arrangements.</font></p>

<p style="margin:0in 0in .0001pt;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Registrant maintains an insurance policy insuring
the directors and officers of the General Partner against certain acts and
omissions while acting in their official capacities.</font></p>

<p align="left" style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 7.&#160; Exemption from Registration Claimed.</font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Not Applicable.</font></p>

<p align="left" style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 8.&#160; Exhibits.</font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The following is a complete list of exhibits filed as
part of this Registration Statement:</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="8%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:8.5%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit No.</font></b></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.46%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="88%" valign="top" style="padding:0in 0in 0in 0in;width:88.04%;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.5%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.1</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.46%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0in 0in 0in 0in;width:88.04%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Opinion
  of Laurence E. Cranch, Esq.</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.5%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">15.1</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.46%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0in 0in 0in 0in;width:88.04%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Letter
  re: Unaudited Interim Financial Information from KPMG LLP, Independent Registered
  Public Accounting Firm</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.5%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.1</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.46%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0in 0in 0in 0in;width:88.04%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent
  of Laurence E. Cranch, Esq. (included in Exhibit 5.1)</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.5%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.2</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.46%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0in 0in 0in 0in;width:88.04%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent
  of KPMG LLP, Independent Registered Public Accounting Firm</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.5%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">24.1</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.46%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0in 0in 0in 0in;width:88.04%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Powers-of-Attorney</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.5%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.46%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0in 0in 0in 0in;width:88.04%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alliance
  Commission Substitution Plan</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.5%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.2</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.46%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0in 0in 0in 0in;width:88.04%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amended
  and Restated Alliance Partners Compensation Plan</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.5%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.3</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0in 0in 0in 0in;width:2.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.46%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0in 0in 0in 0in;width:88.04%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alliance
  Capital Management L.P. Financial Advisor Wealth Accumulation Plan</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 9.&#160; Undertakings.</font></b></p>

<p style="font-size:10.0pt;margin:0in .5in 10.0pt;text-indent:-16.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(a)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160; </font>The undersigned registrant
hereby undertakes:</p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)&#160;&#160; to file,
during any period in which offers or sales are being made, a post-effective
amendment to this Registration Statement:</font></p>

<p style="font-size:10.0pt;margin:0in .5in 10.0pt 55.0pt;text-indent:-19.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(i)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>to include any
prospectus required by Section 10(a)(3) of the 1933 Act;</p>

<p style="font-size:10.0pt;margin:0in .5in 10.0pt 55.0pt;text-indent:-19.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(ii)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>to reflect in the
prospectus any facts or events arising after the effective date of this
Registration Statement (or the most recent post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the
information set forth in this Registration Statement; and</p>

<p style="font-size:10.0pt;margin:0in .5in 10.0pt 55.0pt;text-indent:-19.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(iii)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>to include any material
information with respect to the plan of distribution not previously disclosed
in this Registration Statement or any material change to such information in
this Registration Statement; </p>

<p style="font-size:10.0pt;margin:0in 0in 10.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">provided</font></i>,
<i><font style="font-style:italic;">however</font></i>, that paragraphs (a)(1)(i) and
(a)(1)(ii) do not apply if the information to be included in a post-effective
amendment by those paragraphs is contained in periodic reports filed by the
Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are
incorporated by reference in this Registration Statement.</p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(2)&#160;&#160; that, for
the purpose of determining any liability under the 1933 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; and</font></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(3)&#160;&#160; 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.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

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

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in .5in 10.0pt;text-indent:-16.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(b)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160; </font>The undersigned Registrant
hereby undertakes that, for purposes of determining any liability under the
1933 Act, each filing of the Registrant&#146;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&#146;s Annual Report pursuant to Section 15(d) of the
Exchange Act) that is incorporated by reference in this Registration Statement
shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.</p>

<p style="font-size:10.0pt;margin:0in .5in 10.0pt;text-indent:-16.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(c)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160; </font>Insofar as indemnification
for liabilities arising under the 1933 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 Commission such indemnification is against public policy as expressed in
the Act and is, therefore, unenforceable.&#160;
In the event that a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or paid by a
director, officer or controlling person of the Registrant in the successful
defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Act and will be governed by the final
adjudication of such issue.</p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>

</div>
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<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SIGNATURES</font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">PURSUANT TO THE REQUIREMENTS OF THE 1933 ACT, 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 NEW YORK, STATE OF NEW YORK, ON THIS 5<sup>th</sup>
DAY OF AUGUST, 2005.</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.02%;">
 <tr>
  <td width="44%" valign="top" style="padding:0in 0in 0in 0in;width:44.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:49.44%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ALLIANCE CAPITAL MANAGEMENT HOLDING L.P.</font></p>
  </td>
 </tr>
 <tr>
  <td width="44%" valign="top" style="padding:0in 0in 0in 0in;width:44.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.84%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="45%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:45.6%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="44%" valign="top" style="padding:0in 0in 0in 0in;width:44.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.84%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="45%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:45.6%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alliance Capital Management Corporation,<br>
  General Partner</font></p>
  </td>
 </tr>
 <tr>
  <td width="44%" valign="top" style="padding:0in 0in 0in 0in;width:44.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.84%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="45%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:45.6%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="44%" valign="top" style="padding:0in 0in 0in 0in;width:44.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.84%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="45%" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:45.6%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;/s/ Robert H. Joseph, Jr.</font></p>
  </td>
 </tr>
 <tr>
  <td width="44%" valign="top" style="padding:0in 0in 0in 0in;width:44.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.84%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="7%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:7.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Name:</font></p>
  </td>
  <td width="38%" valign="top" style="border:none;border-top:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:38.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Robert H. Joseph, Jr.</font></p>
  </td>
 </tr>
 <tr>
  <td width="44%" valign="top" style="padding:0in 0in 0in 0in;width:44.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.84%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="7%" valign="top" style="padding:0in 0in 0in 0in;width:7.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Title:</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior Vice President and<br>
  Chief Financial Officer</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">PURSUANT TO THE REQUIREMENTS OF THE SECURITIES ACT OF
1933, THIS REGISTRATION STATEMENT HAS BEEN SIGNED ON THE 5<sup>th</sup> DAY OF
AUGUST, 2005 BY THE FOLLOWING PERSONS IN THEIR CAPACITIES AS DIRECTORS AND
OFFICERS OF ALLIANCE CAPITAL MANAGEMENT CORPORATION, THE GENERAL PARTNER OF THE
REGISTRANT.</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">

  <tr>
   <td width="37%" valign="bottom" style="padding:0in 0in 0in 0in;width:37.02%;">
   <p style="font-weight:bold;line-height:10.0pt;margin:1.0pt 0in 2.0pt;text-align:center;"><b><u><font size="1" face="Times New Roman" style="font-size:8.0pt;">Signature</font></u></b></p>
   </td>
   <td width="38%" valign="bottom" style="padding:0in 0in 0in 0in;width:38.48%;">
   <p style="font-weight:bold;line-height:10.0pt;margin:1.0pt 0in 2.0pt;text-align:center;"><b><u><font size="1" face="Times New Roman" style="font-size:8.0pt;">Title</font></u></b></p>
   </td>
   <td width="24%" valign="bottom" style="padding:0in 0in 0in 0in;width:24.5%;">
   <p style="font-weight:bold;line-height:10.0pt;margin:1.0pt 0in 2.0pt;text-align:center;"><b><u><font size="1" face="Times New Roman" style="font-size:8.0pt;">Date</font></u></b></p>
   </td>
  </tr>

 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Lewis A.
  Sanders</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chairman of the Board and </font></p>
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Executive Officer </font></p>
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Principal Executive Officer)</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Lewis A. Sanders</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Robert H.
  Joseph, Jr.</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior Vice President and </font></p>
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Financial Officer </font></p>
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Principal Financial Officer)</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Robert H. Joseph, Jr.</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Edward J.
  Farrell</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior Vice President and Controller<br>
  (Principal Accounting Officer)</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Edward J. Farrell</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dominique
  Carrel-Billiard</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Henri de Castries</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Christopher M. Condron</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Denis Duverne</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vice Chairman of the Board</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Roger Hertog</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5</font></p>

</div>
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<br clear="all" style="page-break-before:always;">


<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">

  <tr>
   <td width="37%" valign="bottom" style="padding:0in 0in 0in 0in;width:37.02%;">
   <p style="font-weight:bold;line-height:10.0pt;margin:1.0pt 0in 2.0pt;text-align:center;"><b><u><font size="1" face="Times New Roman" style="font-size:8.0pt;">Signature</font></u></b></p>
   </td>
   <td width="38%" valign="bottom" style="padding:0in 0in 0in 0in;width:38.48%;">
   <p style="font-weight:bold;line-height:10.0pt;margin:1.0pt 0in 2.0pt;text-align:center;"><b><u><font size="1" face="Times New Roman" style="font-size:8.0pt;">Title</font></u></b></p>
   </td>
   <td width="24%" valign="bottom" style="padding:0in 0in 0in 0in;width:24.5%;">
   <p style="font-weight:bold;line-height:10.0pt;margin:1.0pt 0in 2.0pt;text-align:center;"><b><u><font size="1" face="Times New Roman" style="font-size:8.0pt;">Date</font></u></b></p>
   </td>
  </tr>

 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Weston M. Hicks</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">W. Edwin Jarmain</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director, President and </font></p>
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Operating Officer</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Gerald M. Lieberman</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Nicolas Moreau</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A.W. (Pete) Smith, Jr.</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="43" style="height:.45in;">
  <td width="37%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="38%" height="43" valign="bottom" style="height:.45in;padding:0in 0in 0in 0in;width:38.48%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="24%" height="43" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;height:.45in;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Lorie A. Slutsky</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Peter J. Tobin</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.02%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Stanley B. Tulin</font></p>
  </td>
  <td width="38%" valign="top" style="padding:0in 0in 0in 0in;width:38.48%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt 17.5pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="7%" valign="top" style="padding:0in 1.45pt 0in 5.75pt;width:7.44%;">
  <p style="line-height:10.0pt;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*By:</font></p>
  </td>
  <td width="40%" valign="top" style="padding:0in 1.45pt 0in 5.75pt;width:40.68%;">
  <div style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 1.0pt 0in;">
  <p align="center" style="border:none;line-height:10.0pt;margin:0in 0in .0001pt;padding:0in;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Laurence E.
  Cranch</font></p>
  </div>
  </td>
  <td width="27%" valign="top" style="padding:0in 1.45pt 0in 5.75pt;width:27.38%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 1.45pt 0in 5.75pt;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 5, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0in 1.45pt 0in 5.75pt;width:7.44%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="40%" valign="top" style="padding:0in 1.45pt 0in 5.75pt;width:40.68%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Laurence E. Cranch,
  Esq., Attorney-in-fact</font></p>
  </td>
  <td width="27%" valign="top" style="padding:0in 1.45pt 0in 5.75pt;width:27.38%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="24%" valign="top" style="border:none;padding:0in 1.45pt 0in 5.75pt;width:24.5%;">
  <p align="center" style="line-height:10.0pt;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6</font></p>

</div>
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<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-weight:bold;margin:10.0pt 0in;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">INDEX TO EXHIBITS</font></b></p>

<p style="margin:0in 0in 10.0pt;text-indent:.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The following is a complete list of exhibits filed as
part of this Registration Statement:</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="8%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:8.88%;">
  <p style="font-weight:bold;line-height:9.0pt;margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Exhibit No.</font></b></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
  <p align="left" style="font-weight:bold;line-height:9.0pt;margin:0in 0in .0001pt;text-align:left;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.54%;">
  <p align="left" style="font-weight:bold;line-height:9.0pt;margin:0in 0in .0001pt;text-align:left;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Exhibit</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0in 0in 0in 0in;width:7.08%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.1</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0in 0in 0in 0in;width:1.8%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.54%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Opinion
  of Laurence E. Cranch, Esq.</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0in 0in 0in 0in;width:7.08%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">15.1</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0in 0in 0in 0in;width:1.8%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.54%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Letter
  re: Unaudited Interim Financial Information from KPMG LLP, Independent Registered
  Public Accounting Firm</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0in 0in 0in 0in;width:7.08%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.1</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0in 0in 0in 0in;width:1.8%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.54%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent
  of Laurence E. Cranch, Esq. (included in Exhibit 5.1)</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0in 0in 0in 0in;width:7.08%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.2</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0in 0in 0in 0in;width:1.8%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.54%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent
  of KPMG LLP, Independent Registered Public Accounting Firm</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0in 0in 0in 0in;width:7.08%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">24.1</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0in 0in 0in 0in;width:1.8%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.54%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Powers-of-Attorney</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0in 0in 0in 0in;width:7.08%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0in 0in 0in 0in;width:1.8%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.54%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alliance
  Commission Substitution Plan</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0in 0in 0in 0in;width:7.08%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.2</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0in 0in 0in 0in;width:1.8%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.54%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amended
  and Restated Alliance Partners Compensation Plan</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0in 0in 0in 0in;width:7.08%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.3</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0in 0in 0in 0in;width:1.8%;">
  <p align="right" style="margin:0in 9.35pt .0001pt 0in;text-align:right;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.58%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.54%;">
  <p style="margin:0in 9.35pt .0001pt 0in;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alliance
  Capital Management L.P. Financial Advisor Wealth Accumulation Plan</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">7</font></p>

</div>
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[{"type": "S-8", "sequence": "1", "filename": "a05-14167_1s8.htm", "description": "S-8", "secsgml_size_bytes": 96882}]
{"company-data": {"conformed-name": "ALLIANCE CAPITAL MANAGEMENT HOLDING LP", "cik": "0000825313", "assigned-sic": "6282", "irs-number": "133434400", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-127223", "film-number": "051001580"}, "business-address": {"street1": "1345 AVE OF THE AMERICAS", "city": "NEW YORK", "state": "NY", "zip": "10105", "phone": "2129691000"}, "mail-address": {"street1": "1345 AVENUE OF THE AMERICAS", "city": "NEW YORK", "state": "NY", "zip": "10105"}, "former-company": {"former-conformed-name": "ALLIANCE CAPITAL MANAGEMENT LP", "date-changed": "19961231"}}
As filed
with the Securities and Exchange Commission on August 5, 2005
Registration
No. 333-_______
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C.  20549
FORM S-8
REGISTRATION
STATEMENT UNDER THE SECURITIES ACT OF 1933
Alliance
Capital Management Holding L.P.
(Exact Name of
Registrant as Specified in Its Charter)
Delaware
13-3434400
(State or Other
  Jurisdiction of
Incorporation or Organization)
(I.R.S. Employer
Identification Number)
1345 Avenue of the Americas
New York, NY 10105
(212) 969-1000
(Address, Including Zip Code, and Telephone Number,
Including Area Code, of Registrant's Principal Executive Offices)
Alliance
Commission Substitution Plan
Amended
and Restated
Alliance Partners Compensation Plan
Alliance
Capital Management L.P.
Financial Advisor Wealth Accumulation Plan
(Full title of the Plans)
Laurence E. Cranch, Esq.
Alliance Capital Management L.P.
1345 Avenue of the Americas
New York, NY 10105
(212) 969-1000
(Name, Address, Including Zip Code, and
Telephone Number, Including Area Code, of Agent For Service)
CALCULATION
OF REGISTRATION FEE
Title Of Each Class
Of Securities To Be Registered
Amount To Be Registered
Proposed Maximum
Offering Price Per
Unit(1)
Proposed Maximum
Aggregate Offering
Price(1)
Amount Of
Registration Fee
Units Representing Assignments of
  Beneficial Ownership of Limited Partnership Interests
(2)
N/A(2)
$100,000,000
$11,770
(1)
This registration statement is
being filed to register the units (the "Units") representing assignments of
beneficial ownership of limited partnership interests in Alliance Capital
Management Holding L.P. ("Registrant"), which will be offered under the
Alliance Commission Substitution Plan, the Amended and Restated Alliance
Partners Compensation Plan and/or the Alliance Capital Management L.P.
Financial Advisor Wealth Accumulation Plan (collectively, the "Plans"), which
cover employees of Alliance Capital Management L.P., a subsidiary of the
Registrant.  The Plan provides for the
granting to selected participants of deferred compensation awards which may
ultimately be payable to such participants in the form of Units.
(2)
This is a
"dollar-for-dollar" registration.  The
number of Units and proposed maximum offering price are not determinable at
this point.  The Registrant will offer up
to $100,000,000 worth of Units, but the actual number of Units and maximum
offering price per Unit will be determined pursuant to formulas provided in the
Plan based on future market prices for the Units.  Since the market prices are subject to
fluctuation, the number of Units and maximum offering price per Unit will not
be determinable until a future date when the Units are allocated under the
Plan.  However, the maximum aggregate
market price for all Units allocated to Plan participants under the Plan being
registered hereunder prior to the filing of a new registration statement under
the Plan (i.e., the maximum aggregate offering price) will be
$100,000,000.  This registration
statement shall also register an indeterminate number of additional Units which
may be offered and issued to prevent dilution resulting from Unit splits, Unit
dividends or similar transactions.
PART I
This registration statement covers the three Plans
described and defined in Item 1 of this Part I. 
The documents describing each Plan referred to in Item 1 and the
documents incorporated by reference under Item 3 of Part II to this Form S-8,
taken together, constitute a prospectus for that Plan (a "Prospectus") that
meets the requirements of Section 10(a) of the Securities Act of 1933, as
amended (the "1933 Act"), and are incorporated herein by reference.
Item 1.  Plan Information.
The information required to be provided to
participants pursuant to this Item is set forth in the relevant Prospectus for
each of the Alliance Commission Substitution Plan, the Amended and Restated
Alliance Partners Compensation Plan and the Alliance Capital Management L.P.
Financial Advisor Wealth Accumulation Plan (each individually, the "Plan", and
collectively the "Plans").
Item 2.  Registrant Information and Employee Plan
Annual Information.
The written statement required to be provided to
participants pursuant to this Item is set forth in the relevant Prospectus
referenced in Item 1 above.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Alliance Capital Management Holding L.P. (the
"Registrant") hereby files this Registration Statement with the Securities and
Exchange Commission (the "Commission") on Form S-8 to register an indeterminate
number of Units Representing Assignments of Beneficial Ownership of Limited
Partnership Interests in the Registrant ("Units"), for issuance pursuant to the
Plans and such indeterminate number of additional Units which may be offered
and issued to prevent dilution resulting from Unit splits, Unit dividends or
similar transactions pursuant to the Plans.
Item 3.  Incorporation of Certain Documents by
Reference.
The Registrant hereby incorporates herein by reference
the following documents:
(1)  The
Registrant's Annual Report on Form 10-K for the fiscal year ended December 31,
2004;
(2)  All reports
filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of
1934, as amended (the "Exchange Act"), since December 31, 2004;
(3)  The
description of the Units contained in the Registration Statement on Form 8-A
dated January 18, 1988, filed under the Exchange Act, including any amendment
thereto or report filed for the purpose of updating such description; and
(4)  All
documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Exchange Act subsequent to the date of this Registration Statement
and prior to the filing of a post-effective amendment which indicates that all
securities offered herein have been sold or which deregisters all securities then
remaining unsold.
Any statement contained herein or made in a document
incorporated or deemed to be incorporated by reference herein shall be deemed
to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any other subsequently filed
document which is also incorporated or 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.
See Item 3(3) above.
Item 5.  Interests of Named Experts and Counsel.
The validity of the plan interests offered hereby will
be passed upon for the Registrant by Laurence E. Cranch, Executive Vice
President and General Counsel of Alliance Capital Management Corporation, the
general partner of the Registrant (the "General Partner").
Item 6.  Indemnification of Directors and Officers.
Section 17-108 of the Delaware Revised Uniform Limited
Partnership Act permits a limited partnership to indemnify and hold harmless
any partner or other person from and against any and all claims whatsoever,
subject to such standards and restrictions, if any, as set forth in its
partnership agreement.  Provision for
indemnification under the Registrant's Amended and Restated Agreement of
Limited Partnership dated as of October 29, 1999, as amended (the "Partnership
Agreement") is set forth in Section 6.9 of the Partnership Agreement.  The Registrant has granted broad rights of
indemnification to officers of the General Partner and to employees of the
Registrant.  In
2
addition,
the Registrant has assumed indemnification obligations previously extended by
the predecessor of the General Partner to its directors, officers and
employees.  The foregoing indemnification
provisions are not exclusive, and the Registrant is authorized to enter into
additional indemnification arrangements.
The Registrant maintains an insurance policy insuring
the directors and officers of the General Partner against certain acts and
omissions while acting in their official capacities.
Item 7.  Exemption from Registration Claimed.
Not Applicable.
Item 8.  Exhibits.
The following is a complete list of exhibits filed as
part of this Registration Statement:
Exhibit No.
5.1
Opinion
  of Laurence E. Cranch, Esq.
15.1
Letter
  re: Unaudited Interim Financial Information from KPMG LLP, Independent Registered
  Public Accounting Firm
23.1
Consent
  of Laurence E. Cranch, Esq. (included in Exhibit 5.1)
23.2
Consent
  of KPMG LLP, Independent Registered Public Accounting Firm
24.1
Powers-of-Attorney
99.1
Alliance
  Commission Substitution Plan
99.2
Amended
  and Restated Alliance Partners Compensation Plan
99.3
Alliance
  Capital Management L.P. Financial Advisor Wealth Accumulation Plan
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 1933 Act;
(ii)
to reflect in the
prospectus any facts or events arising after the effective date of this
Registration Statement (or the most recent post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the
information set forth in this Registration Statement; and
(iii)
to include any material
information with respect to the plan of distribution not previously disclosed
in this Registration Statement or any material change to such information in
this Registration Statement;
provided
,
however
, that paragraphs (a)(1)(i) and
(a)(1)(ii) do not apply if the information to be included in a post-effective
amendment by those paragraphs is contained in periodic reports filed 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 1933 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; and
(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.
3
(b)
The undersigned Registrant
hereby undertakes that, for purposes of determining any liability under the
1933 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 this 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 1933 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 Commission such indemnification is against public policy as expressed in
the Act and is, therefore, unenforceable. 
In the event that a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or paid by a
director, officer or controlling person of the Registrant in the successful
defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Act and will be governed by the final
adjudication of such issue.
4
SIGNATURES
PURSUANT TO THE REQUIREMENTS OF THE 1933 ACT, 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 NEW YORK, STATE OF NEW YORK, ON THIS 5
th
DAY OF AUGUST, 2005.
ALLIANCE CAPITAL MANAGEMENT HOLDING L.P.
By:
Alliance Capital Management Corporation,
General Partner
By:
/s/ Robert H. Joseph, Jr.
Name:
Robert H. Joseph, Jr.
Title:
Senior Vice President and
Chief Financial Officer
PURSUANT TO THE REQUIREMENTS OF THE SECURITIES ACT OF
1933, THIS REGISTRATION STATEMENT HAS BEEN SIGNED ON THE 5
th
DAY OF
AUGUST, 2005 BY THE FOLLOWING PERSONS IN THEIR CAPACITIES AS DIRECTORS AND
OFFICERS OF ALLIANCE CAPITAL MANAGEMENT CORPORATION, THE GENERAL PARTNER OF THE
REGISTRANT.
Signature
Title
Date
/s/ Lewis A.
  Sanders
Chairman of the Board and
Chief Executive Officer
(Principal Executive Officer)
August 5, 2005
Lewis A. Sanders
/s/ Robert H.
  Joseph, Jr.
Senior Vice President and
Chief Financial Officer
(Principal Financial Officer)
August 5, 2005
Robert H. Joseph, Jr.
/s/ Edward J.
  Farrell
Senior Vice President and Controller
(Principal Accounting Officer)
August 5, 2005
Edward J. Farrell
Director
Dominique
  Carrel-Billiard
Director
Henri de Castries
*
Director
August 5, 2005
Christopher M. Condron
Director
Denis Duverne
*
Vice Chairman of the Board
August 5, 2005
Roger Hertog
5
Signature
Title
Date
*
Director
August 5, 2005
Weston M. Hicks
*
Director
August 5, 2005
W. Edwin Jarmain
*
Director, President and
Chief Operating Officer
August 5, 2005
Gerald M. Lieberman
Director
Nicolas Moreau
*
Director
August 5, 2005
A.W. (Pete) Smith, Jr.
Director
Lorie A. Slutsky
*
Director
August 5, 2005
Peter J. Tobin
*
Director
August 5, 2005
Stanley B. Tulin
*By:
/s/ Laurence E.
  Cranch
August 5, 2005
Laurence E. Cranch,
  Esq., Attorney-in-fact
6
INDEX TO EXHIBITS
The following is a complete list of exhibits filed as
part of this Registration Statement:
Exhibit No.
Exhibit
5.1
Opinion
  of Laurence E. Cranch, Esq.
15.1
Letter
  re: Unaudited Interim Financial Information from KPMG LLP, Independent Registered
  Public Accounting Firm
23.1
Consent
  of Laurence E. Cranch, Esq. (included in Exhibit 5.1)
23.2
Consent
  of KPMG LLP, Independent Registered Public Accounting Firm
24.1
Powers-of-Attorney
99.1
Alliance
  Commission Substitution Plan
99.2
Amended
  and Restated Alliance Partners Compensation Plan
99.3
Alliance
  Capital Management L.P. Financial Advisor Wealth Accumulation Plan
7