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    <title>Unassociated Document</title>
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    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">As
      filed
      with the Securities and Exchange Commission on December 10, 2007</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;Registration
      No. 333-_____</font>
      <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">
        <hr style="COLOR: black" align="left" noshade size="1" width="100%">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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      <div><br></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman;"><strong>UNITED
      STATES SECURITIES AND EXCHANGE COMMISSION</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>Washington,
      D.C. 20549</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman;"><strong>FORM
      S-8</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman;"><strong>REGISTRATION
      STATEMENT</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>UNDER
      THE SECURITIES ACT OF 1933</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman;"><strong>MIDAMERICAN
      ENERGY HOLDINGS COMPANY</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(Exact
      name of registrant as specified in its charter)</font></div>
    <div><br></div>
    <div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>Iowa</strong></font></div>
            </td>
            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>94-2213782</strong></font></div>
            </td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(State
                or other jurisdiction</font></div>
            </td>
            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(I.R.S.
                Employer</font></div>
            </td>
          </tr>
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            <td valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">of
                incorporation or organization)</font></div>
            </td>
            <td valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">666
                Grand Avenue, Suite 500</font></div>
            </td>
            <td valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Identification
                Number)</font></div>
            </td>
          </tr>
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            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Des
                Moines, Iowa 50309-2580</font></div>
            </td>
            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="27%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(Address
                of Principal Executive Offices)</font></div>
            </td>
            <td valign="top" width="27%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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    </div>
    <div><br></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman;"><strong>MidAmerican
      Energy Holdings Company</strong></font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman;"><strong>Long-Term
      Incentive Partnership Plan</strong></font></div>
    <div><br></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman;"><strong>MidAmerican
      Energy Holdings Company</strong></font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman;"><strong>Executive
      Voluntary Deferred Compensation Plan</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(Full
        title of the plans)</font></div>
      <div>
        <div>
          <hr style="COLOR: black" align="center" noshade size="1" width="25%">
        </div>
      </div>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Douglas
      L. Anderson, Esq.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">General
      Counsel</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">MidAmerican
      Energy Holdings Company</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">1111
      South 103<font style="DISPLAY: inline; FONT-SIZE: 10pt;"><sup>rd</sup></font>
      Street</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Omaha,
      Nebraska 68124</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(402)
      341-4500</font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(Name,
      address and telephone number, including area code, of agent for
      service)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div>
        <div>
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        </div>
      </div>
    </div>
    <div><br></div>
    <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Copy
      to:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Peter
      J.
      Hanlon, Esq.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Willkie
      Farr &amp; Gallagher LLP</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">787
      Seventh Avenue</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">New
      York,
      New York&#160;&#160;10019-6099</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(212)
      728-8000</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div>
        <div>
          <hr style="COLOR: black" align="center" noshade size="1" width="25%">
        </div>
      </div>
    </div>
    <div>
      <div align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>CALCULATION
        OF REGISTRATION FEE</strong></font></div>
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              <td valign="top" width="16%" style="BORDER-TOP: black 2.25pt double; BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Title
                  of securities to be<br>registered</font></div>
              </td>
              <td valign="top" width="16%" style="BORDER-TOP: black 2.25pt double; BORDER-LEFT: black 0.75pt solid; BORDER-BOTTOM: black 2px solid">
                <div>&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Amount
                  to be registered</font></div>
              </td>
              <td valign="top" width="17%" style="BORDER-TOP: black 2.25pt double; BORDER-LEFT: black 0.75pt solid; BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Proposed
                  maximum offering<br>price per share</font></div>
              </td>
              <td valign="top" width="15%" style="BORDER-TOP: black 2.25pt double; BORDER-LEFT: black 0.75pt solid; BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Proposed
                  maximum<br>aggregate offering price</font></div>
              </td>
              <td valign="top" width="15%" style="BORDER-TOP: black 2.25pt double; BORDER-LEFT: black 0.75pt solid; BORDER-BOTTOM: black 2px solid">
                <div>&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Amount
                  of registration fee</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="top" width="16%" style="BORDER-BOTTOM: black 4px double">
                <div>&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Deferred
                  Compensation<br>Obligations (1)</font></div>
              </td>
              <td valign="top" width="16%" style="BORDER-LEFT: black 0.75pt solid; BORDER-BOTTOM: black 4px double">
                <div>&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">$45,000,000
                  (2)</font></div>
                <div>&#160;</div>
              </td>
              <td valign="top" width="17%" style="BORDER-LEFT: black 0.75pt solid; BORDER-BOTTOM: black 4px double">
                <div>&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">100%</font></div>
              </td>
              <td valign="top" width="15%" style="BORDER-LEFT: black 0.75pt solid; BORDER-BOTTOM: black 4px double">
                <div>&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">N/A</font></div>
              </td>
              <td valign="top" width="15%" style="BORDER-LEFT: black 0.75pt solid; BORDER-BOTTOM: black 4px double">
                <div>&#160;</div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">$1,381.50
                  (3)</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div>&#160;</div>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(1)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
                MidAmerican Energy Holdings Company Long-Term Incentive Partnership
                Plan
                (the &#8220;LTIP Plan&#8221;) and the MidAmerican Energy Holdings Company Executive
                Voluntary Deferred Compensation Plan (the &#8220;Executive Plan&#8221;) (collectively,
                the &#8220;Plans&#8221;) allow participating employees of MidAmerican Energy Holdings
                Company (&#8220;MEHC&#8221;) and certain of its affiliates to defer the payment of all
                or a portion of their compensation for services to MEHC and such
                affiliates and have such deferred amounts deemed invested into certain
                notional investments.&#160;&#160;These securities represent the unsecured
                obligations of MEHC to pay such voluntarily deferred compensation,
                including notional earnings and returns thereon, in the future in
                accordance with the terms of the Plans (&#8220;MEHC Deferred Compensation
                Obligations&#8221;).</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(2)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Estimated
                solely for calculating the amount of the registration fee.&#160;&#160;Such
                amount is based on MEHC&#8217;s estimate of the aggregate compensation to be
                deferred by participants under the Plans during the three-year period
                commencing on the initial effective date of this Registration
                Statement.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(3)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Calculated
                pursuant to paragraph (o) of Rule 457 under the Securities Act of
                1933, as
                amended (the &#8220;Securities Act&#8221;).</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>PART
      I</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>INFORMATION
      REQUIRED IN THE</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>SECTION
      10(a) PROSPECTUS</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      documents containing the information concerning the MidAmerican Energy Holdings
      Company Long-Term Incentive Partnership Plan (the &#8220;LTIP Plan&#8221;) and the
      MidAmerican Energy Holdings Company Executive Voluntary Deferred Compensation
      Plan (the &#8220;Executive Plan&#8221;) (collectively, the &#8220;Plans&#8221;) required by Rule
      428(b)(1) of the Securities Act have been or will be given to Plan
      participants.&#160;&#160;Such documents are not being filed with the U. S.
      Securities and Exchange Commission (the &#8220;Commission&#8221;) but constitute (along with
      the documents incorporated by reference into this Registration Statement
      pursuant to Item 3 of Part II hereof) a prospectus which meets the requirements
      of Section 10(a) of the Securities Act.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>PART
      II</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>INFORMATION
      REQUIRED IN THE</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>REGISTRATION
      STATEMENT</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>Item
      3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;INCORPORATION
      OF DOCUMENTS BY REFERENCE</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      following documents, filed with the Commission by MidAmerican Energy Holdings
      Company, an Iowa corporation (&#8220;MEHC&#8221;), are incorporated by reference into this
      Registration Statement:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;MEHC&#8217;s
      Annual Report on Form 10-K for the fiscal year ended December 31, 2006, filed
      pursuant to the Securities Exchange Act of 1934, as amended (the &#8220;Exchange
      Act&#8221;);</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;&#160;</font>&#160;(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;MEHC&#8217;s
      Quarterly Reports on Form 10-Q for the quarters ended March 31, 2007, June
      30,
      2007 and September 30, 2007, filed pursuant to the Exchange Act;
      and<br><br><font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;</font></font></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;MEHC&#8217;s
      Current Reports on Form 8-K, filed on <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">February&#160;12,
      2007, May&#160;11, 2007, July&#160;12, 2007, August&#160;28, 2007,
      October&#160;26, 2007 and October&#160;30, 2007</font></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">
      (but
      only to the extent the information therein is filed and not furnished), pursuant
      to the Exchange Act.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">In
      addition, all documents filed by MEHC with the Commission 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 the securities offered hereby have been sold or which
      deregisters all securities then remaining unsold shall be deemed to be
      incorporated by reference in this Registration Statement and to be a part hereof
      from the date of the filing of such documents with the
      Commission.&#160;&#160;Any statement contained in a document incorporated by
      reference herein shall be deemed to be modified or superseded for purposes
      hereof to the extent that a statement contained herein (or in any other
      subsequently filed document which also is incorporated by reference herein)
      modifies or supersedes such statement.&#160;&#160;Any statement so modified or
      superseded shall not be deemed to constitute a part hereof except as so modified
      or superseded.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>Item
      4.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;DESCRIPTION
      OF SECURITIES</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      securities registered under this Registration Statement represent the unsecured
      obligations of MEHC to pay voluntarily deferred compensation, including notional
      earnings and returns thereon, in the future in accordance with the terms of
      the
      Plans (&#8220;MEHC Deferred Compensation Obligations&#8221;).</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">II-1</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">MEHC
      is
      offering an aggregate of up to $45,000,000 of MEHC Deferred Compensation
      Obligations under the Plans pursuant to this Registration
      Statement.&#160;&#160;Such amount represents the Company&#8217;s estimate of the
      aggregate compensation to be deferred by participants under the Plans during
      the
      three-year period commencing on the initial effective date of this Registration
      Statement.&#160;&#160;At September 30, 2007, an aggregate of $15,740,818 of MEHC
      Deferred Compensation Obligations were outstanding under the Plans.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      LTIP
      Plan provides for a mandatory deferral of certain incentive compensation awards
      for selected key employees of MEHC and certain of its corporate affiliates
      whose
      employees participate in the Plans (each an &#8220;Affiliate Employer&#8221;). <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">MEHC
      and
      the Affiliate Employers are sometimes hereinafter collectively referred to
      as
      the &#8220;Company&#8221;. </font>Mandatory deferrals under the LTIP Plan are subject to
      vesting and forfeiture provisions. Once vested, these deferred LTIP awards
      may
      be further deferred on a voluntary basis, with any such deferral to be governed
      by the LTIP Plan.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      Executive Plan provides participating employees of the Company with the
      opportunity to voluntarily defer the payment of a portion of their compensation
      earned in any year, excluding incentive awards under the LTIP
      Plan.&#160;&#160;In addition, the Company may contribute additional amounts to
      employee deferral accounts under the Executive Plan.&#160;&#160;Presently,
      employees of MEHC&#8217;s subsidiaries, PacifiCorp and HomeServices of America, Inc.,
      or any subsidiary of either such corporation, are not eligible to participate
      in
      the Executive Plan.&#160;&#160;Company contributions under the Executive Plan
      may also be subject to vesting and forfeiture provisions established by
      MEHC.&#160;&#160;Voluntary deferrals under the Executive Plan are always fully
      vested.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Amounts
      deferred under the Plans will be credited to one or more bookkeeping accounts
      on
      the books of MEHC.&#160;&#160;Amounts voluntarily deferred under the LTIP Plan
      receive a rate of return based on the performance of certain investment funds
      selected by participants in the LTIP Plan pursuant to conditions established
      by
      MEHC.&#160;&#160;Deferred amounts under the Executive Plan receive a rate of
      return based on certain financial benchmarks selected by the participant from
      a
      list of investment options offered by MEHC.&#160;&#160;The value of the deferral
      accounts will be based on the amount deferred and the performance of the
      investment funds and financial benchmarks, as applicable.&#160;&#160;The rate of
      return attributed to deferrals under the Plans are unsecured obligations of
      MEHC
      and any applicable Affiliate Employer, respectively, based on notional
      investments and no deferrals are required to actually be invested in any
      investment fund or financial benchmark.&#160;&#160;As such, Plan participants
      will not have any ownership interest in any investment fund or financial
      benchmark while their compensation is deferred under the Plan.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      MEHC
      Deferred Compensation Obligations will be settled in a lump sum payment or
      a
      series of installment payments on the elected distribution date or dates or
      upon
      the termination of the Plan participant&#8217;s employment with the
      Company.&#160;&#160;In addition, under certain circumstances, a Plan participant
      may request an earlier settlement on account of an unforeseeable
      emergency.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">II-2</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      MEHC
      Deferred Compensation Obligations and the obligations (if any) of its Affiliate
      Employers to pay deferred compensation obligations under the Plans are unsecured
      general obligations of MEHC and the applicable Affiliate Employer, respectively,
      to pay the value of the deferred compensation accounts in the future as adjusted
      to reflect the notional gains and losses resulting from the performance of
      the
      selected investment funds and financial benchmarks in accordance with the terms
      of the Plans.&#160;&#160;MEHC&#8217;s obligation to pay MEHC Deferred Compensation
      Obligations will rank pari passu in right of payment with all of MEHC&#8217;s existing
      and future unsecured and unsubordinated indebtedness from time to time
      outstanding and is, therefore, subject to the risks of MEHC&#8217;s
      insolvency.&#160;&#160;MEHC&#8217;s obligation to pay MEHC Deferred Compensation
      Obligations will also effectively be subordinated to (i) all of MEHC&#8217;s existing
      and future secured obligations and (ii) all existing and future obligations
      of
      MEHC&#8217;s subsidiaries.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">A
      significant portion of MEHC&#8217;s capital structure is debt and MEHC expects to
      incur additional indebtedness in the future to fund acquisitions, capital
      investments or the development and construction of new or expanded
      facilities.&#160;&#160;At September 30, 2007, MEHC had the following outstanding
      obligations:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top">
            <td align="right" style="WIDTH: 108pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt;" face="Wingdings">&#167;&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">senior
                indebtedness of $6.0 billion;</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top">
            <td align="right" style="WIDTH: 108pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt;" face="Wingdings">&#167;&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">subordinated
                indebtedness of $1.2 billion, consisting of $0.3 billion of trust
                preferred securities held by third parties and $0.9 billion held
                by
                Berkshire Hathaway Inc. and its affiliates;
                and</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top">
            <td align="right" style="WIDTH: 108pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt;" face="Wingdings">&#167;&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">guarantees
                and letters of credit in respect of subsidiary and equity investment
                indebtedness aggregating $83.7
                million.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">MEHC&#8217;s
      consolidated subsidiaries also have outstanding indebtedness, which totaled
      $12.9 billion at September 30, 2007.&#160;&#160;&#160;These amounts exclude (i)
      trade debt or preferred stock obligations, (ii) letters of credit in respect
      of
      subsidiary indebtedness, and (iii) MEHC&#8217;s share of the outstanding indebtedness
      of its own or its subsidiaries&#8217; equity investments.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      terms
      of the Plans and the MEHC Deferred Compensation Obligations and the terms of
      MEHC&#8217;s other debt do not limit MEHC&#8217;s ability or the ability of MEHC&#8217;s
      subsidiaries, including any Affiliate Employer, to incur additional
      debt.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      MEHC
      Deferred Compensation Obligations cannot be transferred or assigned, other
      than
      by will or the laws of descent and distribution, and except with respect to
      a
      payment required under a domestic relations order under Section 414(p)(1)(B)
      of
      the Internal Revenue Code of 1986, as amended.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      Plans
      may at any time or from time to time be amended, modified or terminated by
      MEHC,
      provided that no amendment or termination under the LTIP Plan may be made to
      reduce any accrued deferred amounts as of the date of such
      amendment.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
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        </div>
      </div>
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        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">II-3</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>Item
      5.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;INTERESTS
      OF NAMED EXPERTS AND COUNSEL<br><br><font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;</font></strong>Not
      Applicable.</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;
</font></font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>Item
      6.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;INDEMNIFICATION
      OF DIRECTORS AND OFFICERS</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Insofar
      as indemnification for liabilities arising under the Securities Act may be
      permitted to MEHC&#8217;s directors and officers pursuant to the following provisions
      or otherwise, MEHC has been advised that, although the validity and scope of
      the
      governing statute have not been tested in court, in the opinion of the
      Commission, such indemnification is against public policy as expressed in the
      Securities Act and is, therefore, unenforceable.&#160;&#160;In addition,
      indemnification may be limited by state securities laws.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Sections
      490.850-490.859 of the Iowa Business Corporation Act permit corporations
      organized thereunder to indemnify directors, officers, employees and agents
      against liability under certain circumstances.&#160;&#160;The Restated Articles
      of Incorporation, as amended (the &#8220;Articles&#8221;), and the Restated Bylaws, as
      amended (the &#8220;Bylaws&#8221;), of MEHC provide for indemnification of directors,
      officers and employees to the full extent provided by the Iowa Business
      Corporation Act.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">As
      permitted by Section 490.202 of the Iowa Business Corporation Act and Article
      VI
      of the Articles, no director shall be personally liable to MEHC or its
      shareholders for money damages for any action taken, or any failure to take
      any
      action, as a director, except liability for any of the following: (1) the amount
      of a financial benefit received by a director to which the director is not
      entitled; (2) an intentional infliction of harm on the corporation or the
      shareholders; (3) a violation of section 490.833 of the Iowa Business
      Corporation Act (relating to certain unlawful distributions to shareholders);
      (4) an intentional violation of criminal law; or (5) any other violation of
      Section 490.831 of the Iowa Business Corporation Act (standards of liability
      for
      directors).</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">MEHC&#8217;s
      Articles and Bylaws provide that if the proceeding for which indemnification
      is
      sought is by or in the right of MEHC, indemnification may be made only for
      reasonable expenses and may not be made in any proceeding in which the person
      is
      adjudged liable to MEHC.&#160;&#160;Further, any such person may not be
      indemnified in any proceeding that charges improper personal benefit to the
      person in which the person is adjudged to be liable.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">MEHC&#8217;s
      Articles and Bylaws allow MEHC to maintain liability insurance to protect itself
      and any director, officer, employee, or agent against any expense, liability
      or
      loss whether or not MEHC would have the power to indemnify such person against
      such incurred expense, liability, or loss.&#160;&#160;Pursuant to Section
      490.857 of the Iowa Business Corporation Act, the Articles and the Bylaws,
      MEHC
      maintains directors&#8217; and officers&#8217; liability insurance coverage.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">MEHC
      may
      also enter into indemnification agreements with certain directors and officers
      to further assure such persons&#8217; indemnification as permitted by Iowa
      law.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">II-4</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      rights to indemnification conferred on any person by MEHC&#8217;s Articles and Bylaws
      are not exclusive of any right which any person may have or acquire under any
      statute, provision of MEHC&#8217;s Articles, Bylaws, agreement, or vote of
      shareholders or disinterested directors.</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>&#160;&#160;&#160;&#160;</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div align="left">
      <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">

          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>Item
              7.&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;&#160;</font>&#160;</strong></font></td>
            <td colspan="2" width="90%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>EXEMPTION
              FROM REGISTRATION CLAIMED</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="79%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Not
              Applicable.</font></td>
            <td width="79%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="79%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>Item
              8.&#160;&#160;&#160;</strong></font></td>
            <td width="11%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>EXHIBITS</strong></font></td>
            <td width="79%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="79%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>Exhibit
                No.</u></font></div>
            </td>
            <td width="79%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>Description
                of Exhibits</u></font></div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="79%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">5</font></div>
            </td>
            <td width="79%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Opinion
                of Paul J. Leighton, Esq.</font></div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">15</font></div>
            </td>
            <td width="79%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Awareness
                Letter of Deloitte &amp; Touche LLP.</font></div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">23.1</font></div>
            </td>
            <td width="79%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Consent
                of Deloitte &amp; Touche LLP.</font></div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">23.2</font></div>
            </td>
            <td width="79%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Consent
                of Paul J. Leighton, Esq. (included in Exhibit 5).</font></div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">24</font></div>
            </td>
            <td width="79%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Power
                of Attorney (reference is made to the signature page).</font></div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="11%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="79%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>Item
              9.&#160;&#160;</strong></font></td>
            <td width="11%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>UNDERTAKINGS</strong></font></td>
            <td width="79%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>

      </table>
    </div>
    <div>&#160;</div>
    <div align="left">
      <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">

          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">1.</font></font></td>
            <td colspan="3" width="85%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">The
              undersigned registrant hereby undertakes:</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%">&#160;</td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="75%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(a)</font></td>
            <td colspan="2" valign="top" width="80%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">To
              file, during any period in which offers or sales are being made, a
              post-effective amendment to the Registration Statement:</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="75%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(i)&#160;</font></td>
            <td width="75%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">to
              include any prospectus required by Section 10(a)(3) of the Securities
              Act;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="75%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(ii)</font></td>
            <td width="75%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">to
              reflect in the prospectus any facts or events arising after the effective
              date of the Registration Statement (or the most recent post-effective
              amendment thereof) which, individually or in the aggregate, represent
              a
              fundamental change in the information set forth in the Registration
              Statement; and</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="75%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(iii)</font></td>
            <td width="75%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">to
              include any material information with respect to the plan of distribution
              not previously disclosed in the Registration Statement or any material
              change to such information in the Registration
              Statement;</font></td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><u>provided</u>,
      <u>however</u>, that paragraphs (a)(i) and (a)(ii) do not apply if the
      information required to be included in a post-effective amendment by those
      paragraphs is contained in periodic reports filed with or furnished to the
      Commission by MEHC pursuant to Section&#160;13 or Section 15(d) of the Exchange
      Act that are incorporated by reference in the Registration
      Statement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">II-5</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;</font>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;That,
      for the purpose of determining any liability under the Securities Act, each
      such
      post-effective amendment shall be deemed to be a new registration statement
      relating to the securities offered therein, and the offering of such securities
      at that time shall be deemed to be the initial bona&#160;fide offering
      thereof.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt;">&#160;&#160;</font>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#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></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The
      undersigned registrant hereby undertakes that, for purposes of determining
      any
      liability under the Securities Act, each filing of MEHC&#8217;s annual report pursuant
      to Section 13(a) or Section 15(d) of the Exchange Act that is incorporated
      by
      reference in the Registration Statement shall be deemed to be a new registration
      statement relating to the securities offered therein, and the offering of such
      securities at that time shall be deemed to be the initial bona&#160;fide
      offering thereof.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Insofar
      as indemnification for liabilities arising under the Securities Act may be
      permitted to directors, officers and controlling persons of MEHC pursuant to
      the
      foregoing provisions, or otherwise, MEHC has been advised that in the opinion
      of
      the Commission such indemnification is against public policy as expressed in
      the
      Securities Act and is, therefore, unenforceable.&#160;&#160;In the event that a
      claim for indemnification against such liabilities (other than the payment
      by
      MEHC of expenses incurred or paid by a director, officer or controlling person
      of the Company in the successful defense of any action, suit or proceeding)
      is
      asserted by such director, officer or controlling person in connection with
      the
      securities being registered, MEHC will, unless in the opinion of its counsel
      the
      matter has been settled by controlling precedent, submit to a court of
      appropriate jurisdiction the question whether such indemnification by it is
      against public policy as expressed in the Securities Act and will be governed
      by
      the final adjudication of such issue.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">II-6</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
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        </div>
      </div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>SIGNATURES</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Pursuant
      to the requirements of the Securities Act, the Company 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 on the 7th day of December,
      2007.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td colspan="2" valign="top" width="38%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">MidAmerican
              Energy Holdings
              Company</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="3%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">By:
                </font></div>
            </td>
            <td align="left" nowrap valign="bottom" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>/s/&#160;David
              L. Sokol</u></font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td align="left" nowrap valign="bottom" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">David
              L. Sokol</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">Chairman
              of the Board and Chief
              Executive Officer</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Each
      of
      the undersigned officers and directors of MidAmerican Energy Holdings Company
      hereby severally constitutes and appoints Douglas L. Anderson and Paul J.
      Leighton, and each of them, with full power to act without the other, as his
      true and lawful attorney-in-fact and agent for the undersigned, with full power
      of substitution and resubstitution, for him and in his name, place and stead,
      in
      any and all capacities, to sign any and all amendments to this Registration
      Statement, and to file the same, with all exhibits thereto, and other documents
      in connection therewith, with the Securities and Exchange Commission, granting
      unto said attorneys-in-fact and agents, and each of them, full power and
      authority to do and perform each and every act and thing requisite and necessary
      to be done in and about the premises, as fully to all intents and purposes
      as he
      might or could do in person, thereby ratifying and confirming all that each
      said
      attorney-in-fact and agent, or his substitute or substitutes, may lawfully
      do or
      cause to be done by virtue hereof.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 72pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Pursuant
      to the requirements of the Securities Act of 1933, as amended, this Registration
      Statement has been signed by the following persons in the capacities and on
      the
      dates indicated:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div align="left">
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>Name</u></font></div>
            </td>
            <td valign="top" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>Title</u></font></div>
            </td>
            <td valign="top" width="25%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>Date</u></font></div>
            </td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="justify" valign="top" width="25%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>/s/&#160;
                David L. Sokol</u></font></div>
            </td>
            <td align="left" valign="bottom" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Chairman
                of the Board and Chief Executive Officer </font></div>
            </td>
            <td align="justify" valign="bottom" width="25%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">December
                7, 2007</font></div>
            </td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">David
              L. Sokol&#160;</font></td>
            <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;(Principal
              Executive Officer)</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="justify" valign="top" width="25%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>/s/&#160;
                Gregory E. Abel</u></font></div>
            </td>
            <td align="left" valign="bottom" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">President
                and Director</font></div>
            </td>
            <td align="justify" valign="bottom" width="25%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">December
                7, 2007</font></div>
            </td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Gregory
              E. Abel&#160;</font></td>
            <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>

      </table>
    </div>
    <div>&#160;</div>
    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
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        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">II-7</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div><br>&#160;</div>
    <div align="left">
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="justify" valign="top" width="25%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>/s/&#160;
                Patrick J. Goodman</u></font></div>
            </td>
            <td align="left" valign="bottom" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Senior
                Vice President and Chief Financial Officer </font></div>
            </td>
            <td align="justify" valign="bottom" width="25%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">December
                7, 2007</font></div>
            </td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Patrick
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            <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;(Principal
              Financial and Accounting Officer)</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="justify" valign="top" width="25%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>/s/&#160;
                Warren E. Buffett</u></font></div>
            </td>
            <td align="left" valign="bottom" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Director</font></div>
            </td>
            <td align="justify" valign="bottom" width="25%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">December
                7, 2007</font></div>
            </td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Warren
              E. Buffett&#160;</font></td>
            <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="justify" valign="top" width="25%">
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                Marc D. Hamburg</u></font></div>
            </td>
            <td align="left" valign="bottom" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: -9pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Director</font></div>
            </td>
            <td align="justify" valign="bottom" width="25%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">December
                7, 2007</font></div>
            </td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Marc
              D. Hamburg&#160;</font></td>
            <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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{"company-data": {"conformed-name": "MIDAMERICAN ENERGY HOLDINGS CO /NEW/", "cik": "0001081316", "assigned-sic": "4900", "irs-number": "942213782", "state-of-incorporation": "IA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-147957", "film-number": "071294481"}, "business-address": {"street1": "666 GRAND AVE", "street2": "SUITE 500", "city": "DES MOINES", "state": "IA", "zip": "50309-2580", "phone": "515-242-4300"}, "mail-address": {"street1": "666 GRAND AVE", "street2": "SUITE 500", "city": "DES MOINES", "state": "IA", "zip": "50309-2580"}, "former-company": {"former-conformed-name": "MID AMERICAN ENERGY HOLDINGS CO /NEW/", "date-changed": "19990308"}}
Unassociated Document
As
      filed
      with the Securities and Exchange Commission on December 10, 2007
Registration
      No. 333-_____
UNITED
      STATES SECURITIES AND EXCHANGE COMMISSION
Washington,
      D.C. 20549
FORM
      S-8
REGISTRATION
      STATEMENT
UNDER
      THE SECURITIES ACT OF 1933
MIDAMERICAN
      ENERGY HOLDINGS COMPANY
(Exact
      name of registrant as specified in its charter)
Iowa
94-2213782
(State
                or other jurisdiction
(I.R.S.
                Employer
of
                incorporation or organization)
666
                Grand Avenue, Suite 500
Identification
                Number)
Des
                Moines, Iowa 50309-2580
(Address
                of Principal Executive Offices)
MidAmerican
      Energy Holdings Company
Long-Term
      Incentive Partnership Plan
MidAmerican
      Energy Holdings Company
Executive
      Voluntary Deferred Compensation Plan
(Full
        title of the plans)
Douglas
      L. Anderson, Esq.
General
      Counsel
MidAmerican
      Energy Holdings Company
1111
      South 103
rd
Street
Omaha,
      Nebraska 68124
(402)
      341-4500
(Name,
      address and telephone number, including area code, of agent for
      service)
Copy
      to:
Peter
      J.
      Hanlon, Esq.
Willkie
      Farr & Gallagher LLP
787
      Seventh Avenue
New
      York,
      New York  10019-6099
(212)
      728-8000
CALCULATION
        OF REGISTRATION FEE
Title
                  of securities to be
registered
Amount
                  to be registered
Proposed
                  maximum offering
price per share
Proposed
                  maximum
aggregate offering price
Amount
                  of registration fee
Deferred
                  Compensation
Obligations (1)
$45,000,000
                  (2)
100%
N/A
$1,381.50
                  (3)
(1)
The
                MidAmerican Energy Holdings Company Long-Term Incentive Partnership
                Plan
                (the "LTIP Plan") and the MidAmerican Energy Holdings Company Executive
                Voluntary Deferred Compensation Plan (the "Executive Plan") (collectively,
                the "Plans") allow participating employees of MidAmerican Energy Holdings
                Company ("MEHC") and certain of its affiliates to defer the payment of all
                or a portion of their compensation for services to MEHC and such
                affiliates and have such deferred amounts deemed invested into certain
                notional investments.  These securities represent the unsecured
                obligations of MEHC to pay such voluntarily deferred compensation,
                including notional earnings and returns thereon, in the future in
                accordance with the terms of the Plans ("MEHC Deferred Compensation
                Obligations").
(2)
Estimated
                solely for calculating the amount of the registration fee.  Such
                amount is based on MEHC's estimate of the aggregate compensation to be
                deferred by participants under the Plans during the three-year period
                commencing on the initial effective date of this Registration
                Statement.
(3)
Calculated
                pursuant to paragraph (o) of Rule 457 under the Securities Act of
                1933, as
                amended (the "Securities Act").
PART
      I
INFORMATION
      REQUIRED IN THE
SECTION
      10(a) PROSPECTUS
The
      documents containing the information concerning the MidAmerican Energy Holdings
      Company Long-Term Incentive Partnership Plan (the "LTIP Plan") and the
      MidAmerican Energy Holdings Company Executive Voluntary Deferred Compensation
      Plan (the "Executive Plan") (collectively, the "Plans") required by Rule
      428(b)(1) of the Securities Act have been or will be given to Plan
      participants.  Such documents are not being filed with the U. S.
      Securities and Exchange Commission (the "Commission") but constitute (along with
      the documents incorporated by reference into this Registration Statement
      pursuant to Item 3 of Part II hereof) a prospectus which meets the requirements
      of Section 10(a) of the Securities Act.
PART
      II
INFORMATION
      REQUIRED IN THE
REGISTRATION
      STATEMENT
Item
      3.                    INCORPORATION
      OF DOCUMENTS BY REFERENCE
The
      following documents, filed with the Commission by MidAmerican Energy Holdings
      Company, an Iowa corporation ("MEHC"), are incorporated by reference into this
      Registration Statement:
(a)           MEHC's
      Annual Report on Form 10-K for the fiscal year ended December 31, 2006, filed
      pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange
      Act");
(b)           MEHC's
      Quarterly Reports on Form 10-Q for the quarters ended March 31, 2007, June
      30,
      2007 and September 30, 2007, filed pursuant to the Exchange Act;
      and
(c)           MEHC's
      Current Reports on Form 8-K, filed on
February 12,
      2007, May 11, 2007, July 12, 2007, August 28, 2007,
      October 26, 2007 and October 30, 2007
(but
      only to the extent the information therein is filed and not furnished), pursuant
      to the Exchange Act.
In
      addition, all documents filed by MEHC with the Commission 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 the securities offered hereby have been sold or which
      deregisters all securities then remaining unsold shall be deemed to be
      incorporated by reference in this Registration Statement and to be a part hereof
      from the date of the filing of such documents with the
      Commission.  Any statement contained in a document incorporated by
      reference herein shall be deemed to be modified or superseded for purposes
      hereof to the extent that a statement contained herein (or in any other
      subsequently filed document which also is incorporated by reference herein)
      modifies or supersedes such statement.  Any statement so modified or
      superseded shall not be deemed to constitute a part hereof except as so modified
      or superseded.
Item
      4.                    DESCRIPTION
      OF SECURITIES
The
      securities registered under this Registration Statement represent the unsecured
      obligations of MEHC to pay voluntarily deferred compensation, including notional
      earnings and returns thereon, in the future in accordance with the terms of
      the
      Plans ("MEHC Deferred Compensation Obligations").
II-1
MEHC
      is
      offering an aggregate of up to $45,000,000 of MEHC Deferred Compensation
      Obligations under the Plans pursuant to this Registration
      Statement.  Such amount represents the Company's estimate of the
      aggregate compensation to be deferred by participants under the Plans during
      the
      three-year period commencing on the initial effective date of this Registration
      Statement.  At September 30, 2007, an aggregate of $15,740,818 of MEHC
      Deferred Compensation Obligations were outstanding under the Plans.
The
      LTIP
      Plan provides for a mandatory deferral of certain incentive compensation awards
      for selected key employees of MEHC and certain of its corporate affiliates
      whose
      employees participate in the Plans (each an "Affiliate Employer").
MEHC
      and
      the Affiliate Employers are sometimes hereinafter collectively referred to
      as
      the "Company".
Mandatory deferrals under the LTIP Plan are subject to
      vesting and forfeiture provisions. Once vested, these deferred LTIP awards
      may
      be further deferred on a voluntary basis, with any such deferral to be governed
      by the LTIP Plan.
The
      Executive Plan provides participating employees of the Company with the
      opportunity to voluntarily defer the payment of a portion of their compensation
      earned in any year, excluding incentive awards under the LTIP
      Plan.  In addition, the Company may contribute additional amounts to
      employee deferral accounts under the Executive Plan.  Presently,
      employees of MEHC's subsidiaries, PacifiCorp and HomeServices of America, Inc.,
      or any subsidiary of either such corporation, are not eligible to participate
      in
      the Executive Plan.  Company contributions under the Executive Plan
      may also be subject to vesting and forfeiture provisions established by
      MEHC.  Voluntary deferrals under the Executive Plan are always fully
      vested.
Amounts
      deferred under the Plans will be credited to one or more bookkeeping accounts
      on
      the books of MEHC.  Amounts voluntarily deferred under the LTIP Plan
      receive a rate of return based on the performance of certain investment funds
      selected by participants in the LTIP Plan pursuant to conditions established
      by
      MEHC.  Deferred amounts under the Executive Plan receive a rate of
      return based on certain financial benchmarks selected by the participant from
      a
      list of investment options offered by MEHC.  The value of the deferral
      accounts will be based on the amount deferred and the performance of the
      investment funds and financial benchmarks, as applicable.  The rate of
      return attributed to deferrals under the Plans are unsecured obligations of
      MEHC
      and any applicable Affiliate Employer, respectively, based on notional
      investments and no deferrals are required to actually be invested in any
      investment fund or financial benchmark.  As such, Plan participants
      will not have any ownership interest in any investment fund or financial
      benchmark while their compensation is deferred under the Plan.
The
      MEHC
      Deferred Compensation Obligations will be settled in a lump sum payment or
      a
      series of installment payments on the elected distribution date or dates or
      upon
      the termination of the Plan participant's employment with the
      Company.  In addition, under certain circumstances, a Plan participant
      may request an earlier settlement on account of an unforeseeable
      emergency.
II-2
The
      MEHC
      Deferred Compensation Obligations and the obligations (if any) of its Affiliate
      Employers to pay deferred compensation obligations under the Plans are unsecured
      general obligations of MEHC and the applicable Affiliate Employer, respectively,
      to pay the value of the deferred compensation accounts in the future as adjusted
      to reflect the notional gains and losses resulting from the performance of
      the
      selected investment funds and financial benchmarks in accordance with the terms
      of the Plans.  MEHC's obligation to pay MEHC Deferred Compensation
      Obligations will rank pari passu in right of payment with all of MEHC's existing
      and future unsecured and unsubordinated indebtedness from time to time
      outstanding and is, therefore, subject to the risks of MEHC's
      insolvency.  MEHC's obligation to pay MEHC Deferred Compensation
      Obligations will also effectively be subordinated to (i) all of MEHC's existing
      and future secured obligations and (ii) all existing and future obligations
      of
      MEHC's subsidiaries.
A
      significant portion of MEHC's capital structure is debt and MEHC expects to
      incur additional indebtedness in the future to fund acquisitions, capital
      investments or the development and construction of new or expanded
      facilities.  At September 30, 2007, MEHC had the following outstanding
      obligations:
§
senior
                indebtedness of $6.0 billion;
§
subordinated
                indebtedness of $1.2 billion, consisting of $0.3 billion of trust
                preferred securities held by third parties and $0.9 billion held
                by
                Berkshire Hathaway Inc. and its affiliates;
                and
§
guarantees
                and letters of credit in respect of subsidiary and equity investment
                indebtedness aggregating $83.7
                million.
MEHC's
      consolidated subsidiaries also have outstanding indebtedness, which totaled
      $12.9 billion at September 30, 2007.   These amounts exclude (i)
      trade debt or preferred stock obligations, (ii) letters of credit in respect
      of
      subsidiary indebtedness, and (iii) MEHC's share of the outstanding indebtedness
      of its own or its subsidiaries' equity investments.
The
      terms
      of the Plans and the MEHC Deferred Compensation Obligations and the terms of
      MEHC's other debt do not limit MEHC's ability or the ability of MEHC's
      subsidiaries, including any Affiliate Employer, to incur additional
      debt.
The
      MEHC
      Deferred Compensation Obligations cannot be transferred or assigned, other
      than
      by will or the laws of descent and distribution, and except with respect to
      a
      payment required under a domestic relations order under Section 414(p)(1)(B)
      of
      the Internal Revenue Code of 1986, as amended.
The
      Plans
      may at any time or from time to time be amended, modified or terminated by
      MEHC,
      provided that no amendment or termination under the LTIP Plan may be made to
      reduce any accrued deferred amounts as of the date of such
      amendment.
II-3
Item
      5.                  INTERESTS
      OF NAMED EXPERTS AND COUNSEL
Not
      Applicable.
Item
      6.                  INDEMNIFICATION
      OF DIRECTORS AND OFFICERS
Insofar
      as indemnification for liabilities arising under the Securities Act may be
      permitted to MEHC's directors and officers pursuant to the following provisions
      or otherwise, MEHC has been advised that, although the validity and scope of
      the
      governing statute have not been tested in court, in the opinion of the
      Commission, such indemnification is against public policy as expressed in the
      Securities Act and is, therefore, unenforceable.  In addition,
      indemnification may be limited by state securities laws.
Sections
      490.850-490.859 of the Iowa Business Corporation Act permit corporations
      organized thereunder to indemnify directors, officers, employees and agents
      against liability under certain circumstances.  The Restated Articles
      of Incorporation, as amended (the "Articles"), and the Restated Bylaws, as
      amended (the "Bylaws"), of MEHC provide for indemnification of directors,
      officers and employees to the full extent provided by the Iowa Business
      Corporation Act.
As
      permitted by Section 490.202 of the Iowa Business Corporation Act and Article
      VI
      of the Articles, no director shall be personally liable to MEHC or its
      shareholders for money damages for any action taken, or any failure to take
      any
      action, as a director, except liability for any of the following: (1) the amount
      of a financial benefit received by a director to which the director is not
      entitled; (2) an intentional infliction of harm on the corporation or the
      shareholders; (3) a violation of section 490.833 of the Iowa Business
      Corporation Act (relating to certain unlawful distributions to shareholders);
      (4) an intentional violation of criminal law; or (5) any other violation of
      Section 490.831 of the Iowa Business Corporation Act (standards of liability
      for
      directors).
MEHC's
      Articles and Bylaws provide that if the proceeding for which indemnification
      is
      sought is by or in the right of MEHC, indemnification may be made only for
      reasonable expenses and may not be made in any proceeding in which the person
      is
      adjudged liable to MEHC.  Further, any such person may not be
      indemnified in any proceeding that charges improper personal benefit to the
      person in which the person is adjudged to be liable.
MEHC's
      Articles and Bylaws allow MEHC to maintain liability insurance to protect itself
      and any director, officer, employee, or agent against any expense, liability
      or
      loss whether or not MEHC would have the power to indemnify such person against
      such incurred expense, liability, or loss.  Pursuant to Section
      490.857 of the Iowa Business Corporation Act, the Articles and the Bylaws,
      MEHC
      maintains directors' and officers' liability insurance coverage.
MEHC
      may
      also enter into indemnification agreements with certain directors and officers
      to further assure such persons' indemnification as permitted by Iowa
      law.
II-4
The
      rights to indemnification conferred on any person by MEHC's Articles and Bylaws
      are not exclusive of any right which any person may have or acquire under any
      statute, provision of MEHC's Articles, Bylaws, agreement, or vote of
      shareholders or disinterested directors.
Item
              7.
EXEMPTION
              FROM REGISTRATION CLAIMED
Not
              Applicable.
Item
              8.
EXHIBITS
Exhibit
                No.
Description
                of Exhibits
5
Opinion
                of Paul J. Leighton, Esq.
15
Awareness
                Letter of Deloitte & Touche LLP.
23.1
Consent
                of Deloitte & Touche LLP.
23.2
Consent
                of Paul J. Leighton, Esq. (included in Exhibit 5).
24
Power
                of Attorney (reference is made to the signature page).
Item
              9.
UNDERTAKINGS
1.
The
              undersigned registrant hereby undertakes:
(a)
To
              file, during any period in which offers or sales are being made, a
              post-effective amendment to the Registration Statement:
(i)
to
              include any prospectus required by Section 10(a)(3) of the Securities
              Act;
(ii)
to
              reflect in the prospectus any facts or events arising after the effective
              date of the Registration Statement (or the most recent post-effective
              amendment thereof) which, individually or in the aggregate, represent
              a
              fundamental change in the information set forth in the Registration
              Statement; and
(iii)
to
              include any material information with respect to the plan of distribution
              not previously disclosed in the Registration Statement or any material
              change to such information in the Registration
              Statement;
provided
,
however
, that paragraphs (a)(i) and (a)(ii) do not apply if the
      information required to be included in a post-effective amendment by those
      paragraphs is contained in periodic reports filed with or furnished to the
      Commission by MEHC pursuant to Section 13 or Section 15(d) of the Exchange
      Act that are incorporated by reference in the Registration
      Statement.
II-5
(b)           That,
      for the purpose of determining any liability under the Securities Act, each
      such
      post-effective amendment shall be deemed to be a new registration statement
      relating to the securities offered therein, and the offering of such securities
      at that time shall be deemed to be the initial bona fide offering
      thereof.
(c)           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.
2.           The
      undersigned registrant hereby undertakes that, for purposes of determining
      any
      liability under the Securities Act, each filing of MEHC's annual report pursuant
      to Section 13(a) or Section 15(d) of the Exchange Act that is incorporated
      by
      reference in the Registration Statement shall be deemed to be a new registration
      statement relating to the securities offered therein, and the offering of such
      securities at that time shall be deemed to be the initial bona fide
      offering thereof.
3.           Insofar
      as indemnification for liabilities arising under the Securities Act may be
      permitted to directors, officers and controlling persons of MEHC pursuant to
      the
      foregoing provisions, or otherwise, MEHC has been advised that in the opinion
      of
      the Commission such indemnification is against public policy as expressed in
      the
      Securities Act and is, therefore, unenforceable.  In the event that a
      claim for indemnification against such liabilities (other than the payment
      by
      MEHC of expenses incurred or paid by a director, officer or controlling person
      of the Company in the successful defense of any action, suit or proceeding)
      is
      asserted by such director, officer or controlling person in connection with
      the
      securities being registered, MEHC will, unless in the opinion of its counsel
      the
      matter has been settled by controlling precedent, submit to a court of
      appropriate jurisdiction the question whether such indemnification by it is
      against public policy as expressed in the Securities Act and will be governed
      by
      the final adjudication of such issue.
II-6
SIGNATURES
Pursuant
      to the requirements of the Securities Act, the Company 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 on the 7th day of December,
      2007.
MidAmerican
              Energy Holdings
              Company
By:
/s/ David
              L. Sokol
David
              L. Sokol
Chairman
              of the Board and Chief
              Executive Officer
Each
      of
      the undersigned officers and directors of MidAmerican Energy Holdings Company
      hereby severally constitutes and appoints Douglas L. Anderson and Paul J.
      Leighton, and each of them, with full power to act without the other, as his
      true and lawful attorney-in-fact and agent for the undersigned, with full power
      of substitution and resubstitution, for him and in his name, place and stead,
      in
      any and all capacities, to sign any and all amendments to this Registration
      Statement, and to file the same, with all exhibits thereto, and other documents
      in connection therewith, with the Securities and Exchange Commission, granting
      unto said attorneys-in-fact and agents, and each of them, full power and
      authority to do and perform each and every act and thing requisite and necessary
      to be done in and about the premises, as fully to all intents and purposes
      as he
      might or could do in person, thereby ratifying and confirming all that each
      said
      attorney-in-fact and agent, or his substitute or substitutes, may lawfully
      do or
      cause to be done by virtue hereof.
Pursuant
      to the requirements of the Securities Act of 1933, as amended, this Registration
      Statement has been signed by the following persons in the capacities and on
      the
      dates indicated:
Name
Title
Date
/s/ 
                David L. Sokol
Chairman
                of the Board and Chief Executive Officer
December
                7, 2007
David
              L. Sokol
(Principal
              Executive Officer)
/s/ 
                Gregory E. Abel
President
                and Director
December
                7, 2007
Gregory
              E. Abel
II-7
/s/ 
                Patrick J. Goodman
Senior
                Vice President and Chief Financial Officer
December
                7, 2007
Patrick
              J. Goodman
(Principal
              Financial and Accounting Officer)
/s/ 
                Warren E. Buffett
Director
December
                7, 2007
Warren
              E. Buffett
/s/ 
                Marc D. Hamburg
Director
December
                7, 2007
Marc
              D. Hamburg
/s/
                Walter Scott, Jr.
Director
December
                7, 2007
Walter
              Scott, Jr.
II-8