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     <!-- Control Number: ME7120                                                           -->
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     <!-- Client Name:    Form S-8                                                         -->
     <!-- Project Name:   Meritage Hospitality Group Inc.                                  -->
     <!-- Firm Name:      KMK                                                              -->
     <TITLE>Form S-8</TITLE>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933 <BR>As filed with the Securities and Exchange Commission
on February 24, 2006 </FONT></H1>

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<H1 ALIGN="Right"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registration No.
333-_______ </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>UNITED STATES<BR>SECURITIES AND EXCHANGE
COMMISSION </FONT><BR><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Washington, D.C. 20549 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>FORM S-8 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>REGISTRATION STATEMENT </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=3><i>UNDER<BR>THE SECURITIES ACT OF
1933</i> </FONT></H1>


<TABLE BORDER="0" CELLPADDING="0" WIDTH=100% CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman" SIZE="5"> MERITAGE HOSPITALITY GROUP INC.</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN="TOP">
     <TD ALIGN="Center"><FONT FACE="Times New Roman" SIZE="1">(Exact name of Registrant as Specified in its Charter)
</FONT></TD></TR>
</TABLE><BR><BR>

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<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman" SIZE="2">Michigan</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman" SIZE="2">38-2730460</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN="TOP">
     <TD ALIGN="Center" WIDTH="33%"><FONT FACE="Times New Roman" SIZE="1">(State Or Other Jurisdiction Of <BR>
Incorporation Or Organization)
</FONT></TD>
     <TD WIDTH="33%"><FONT FACE="Times New Roman" SIZE="2"></FONT></TD>
     <TD ALIGN="Center" WIDTH="34%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;(IRS Employer<BR>
Identification Number)
</FONT></TD></TR>
</TABLE>


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<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><b>3210 Eagle Run Drive,
N.E., Suite 100<BR> Grand Rapids, Michigan 49525<BR>(616) 776-2600</b></font><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=1>           (Address, including
 zip code,
and telephone number, including<BR>              area code, of registrant's principal
executive offices) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>2002 MANAGEMENT EQUITY
INCENTIVE PLAN</B></FONT> <BR><FONT FACE="Times New Roman, Times, Serif" SIZE=2> (Full Title of the Plan) </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>James R. Saalfeld<BR>
                  Vice President, General Counsel and Secretary<BR>
                         Meritage Hospitality Group Inc.<BR>                       3210 Eagle
Run Drive, N.E., Suite 100<BR>                           Grand Rapids, Michigan 49525<BR>
                            Telephone: (616) 776-2600<BR></FONT>
<FONT FACE="Times New Roman, Times, Serif" SIZE=1>             (Name, Address and
Telephone Number of Agent for Service) </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><i>Copies of all
communications to:</i> </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Gary P. Kreider, Esq.<BR>
                         Keating Muething &amp; Klekamp PLL<BR>                        One East
Fourth Street, Suite 1400<BR>                              Cincinnati, Ohio 45202<BR>
                            Telephone: (513) 579-6400<BR>
                            Facsimile: (513) 579-6457 </FONT></H1>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF
REGISTRATION FEE </FONT></H1>

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<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman" SIZE=2>Title of each class<BR>
of securities<BR>
to be registered</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>Amount to be<BR>
Registered</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>Proposed<BR>
maximum<BR>
offering price<BR>
Per Share</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>Proposed<BR>
maximum<BR>
aggregate offering<BR>
price</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>Amount of<BR>
registration<BR>
fee(2)</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH="40%" ALIGN="LEFT"><FONT FACE="Times New Roman" SIZE=2>&nbsp;&nbsp;&nbsp;Common Stock, par value $.01</FONT></TD>
     <TD WIDTH="15%" ALIGN="Center"><FONT FACE="Times New Roman" SIZE=2>250,000 Shares</FONT></TD>
     <TD WIDTH="15%" ALIGN="Center"><FONT FACE="Times New Roman" SIZE=2>$4.73(1)</FONT></TD>
     <TD WIDTH="15%" ALIGN="Center"><FONT FACE="Times New Roman" SIZE=2>$1,182,500(1)</FONT></TD>
     <TD WIDTH="15%" ALIGN="Center"><FONT FACE="Times New Roman" SIZE=2>$126.53</FONT></TD></TR>
</TABLE><BR>



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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Estimated to calculate registration fee. </FONT></TD>
          </TR>
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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Calculated pursuant to Rule 457(h) based on the average of the high and low
          prices of the Common Stock on the American Stock Exchange on February 17, 2006
          of $4.73 per share. </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<P ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Exhibit Index appears after the
Signature Page of this registration statement. </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT </FONT></H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3.&nbsp;&nbsp;&nbsp; Incorporation of
Documents by Reference </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents filed by Registrant with the Securities and Exchange Commission are
incorporated herein by reference and made a part hereof: </FONT></P>

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               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1. </FONT></TD>
               <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
               Annual Report on Form 10-K for the fiscal year ended November
               27, 2005. </FONT></TD>
               </TR>
               </TABLE>
               <BR>

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               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2. </FONT></TD>
               <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
               Current Reports on Form 8-K filed on December 16, 2005 and
               January 12, 2006 (as to Items 1.01 and 8.01 only). </FONT></TD>
               </TR>
               </TABLE>
               <BR>

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               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3. </FONT></TD>
               <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
               The description of Registrant&#146;s Common Stock contained in the Registration
               Statement on Form 8-A filed by Registrant with the Securities and Exchange
               Commission on September 16, 1999. </FONT></TD>
               </TR>
               </TABLE>
               <BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
reports and other documents subsequently filed by Registrant pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the filing of a
post-effective amendment which indicates that all Common Stock offered has been sold or
which deregisters all Common Stock then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be a part hereof from the
date of filing such documents. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4.&nbsp;&nbsp;&nbsp; Description of
Securities </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable.</FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5.&nbsp;&nbsp;&nbsp; Interests of
Named Experts and Counsel </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
validity of the securities that may be offered under the Plan will be passed upon for
Registrant by Keating Muething &amp; Klekamp PLL, One East Fourth Street, Suite 1400,
Cincinnati, Ohio 45202. Attorneys who are partners or employed by Keating Muething &amp;
Klekamp PLL who have provided advice with respect to this matter own shares of
Registrant&#146;s Common Stock. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6.&nbsp;&nbsp;&nbsp; Indemnification
of Directors and Officers </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section
561 of the Michigan Business Corporation Act (&#147;MBCA&#148;) provides generally and in
pertinent part that a Michigan corporation may indemnify its directors and officers
against expenses, including judgments, penalties, fines, attorneys&#146; fees and amounts
paid in settlement actually and reasonably incurred by them in connection with any civil
or criminal suit or action, other than actions by or in the right of the corporation, if
the person acted in good faith and in a manner the person reasonably believed to be in or
not opposed to the best interests of the corporation or its shareholders, and with respect
to any criminal suit or proceedings, if the person had no reasonable cause to believe his
conduct was unlawful. Section 562 of the MBCA provides that, in connection with the
defense or settlement of any action by or in the right of the corporation, a Michigan
corporation may indemnify its directors and officers against expenses actually and
reasonably incurred by them in connection with the matters in issue, if they acted in good
faith and in a manner they reasonably believed to be in or not opposed to the best
interests of the corporation or its shareholders. The right to indemnification is
mandatory in the case of a director or officer who is successful on the merits or
otherwise, and if the expenses are reasonable and actually incurred. Permissive
indemnification is to be made by a court of competent jurisdiction, the majority vote of a
quorum of disinterested directors, the written opinion of independent legal counsel, by
all independent directors who are not parties to or threatened to be made parties to the
action or suit, or by </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the disinterested shareholders or a
committee designated by the Board and consisting of directors who are not parties to, or
threatened to be made parties to, the proceedings. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registrant,
through its Bylaws and by way of contracts of indemnification, provides that its officers
and directors shall be indemnified to the fullest extent authorized or permitted by law. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 7.&nbsp;&nbsp;&nbsp; Exemption from
Registration Claimed </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable.</FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8.&nbsp;&nbsp;&nbsp; Exhibits </FONT></H1>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit 4</FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Amended 2002 Management Equity Incentive Plan (incorporated by reference from Schedule
14A Proxy Statement filed with the Securities and Exchange Commission on April 11, 2005) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>     Exhibit 5 </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>   Opinion of Keating Muething &amp; Klekamp PLL </FONT></TD>
</TR>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit 23.1 </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Consent of Plante &amp; Moran PLLC </FONT></TD>
</TR>
</TABLE>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit 23.2 </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Consent of Ernst &amp; Young LLP </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>     Exhibit 23.3 </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Keating Muething &amp; Klekamp PLL (included in Exhibit                   5) </FONT></TD>
</TR>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>     Exhibit 24 </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
  Power of Attorney (contained in the signature page) </FONT></TD>
</TR>
</TABLE>
<BR>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9.&nbsp;&nbsp;&nbsp; Undertakings </FONT></H1>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>     9.1  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
undersigned Registrant hereby undertakes: </FONT></TD>
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               <TD ALIGN=RIGHT WIDTH=5%></TD>
               <TD WIDTH=90%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
               To file during any period in which offers or sales are being made, a
               post-effective amendment to this Registration Statement: </FONT></P></TD>
               </TR>
               </TABLE>
               <BR>

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<TD ALIGN=RIGHT WIDTH=15%></TD>
<TD WIDTH=85%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               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></P></TD>
</TR>
</TABLE>
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<TD WIDTH=85%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               that,
for the purpose of determining any liability under the Securities Act of
               1933, each such post-effective amendment shall be deemed to be a new
               registration statement relating to the securities offered therein, and the
               offering of such securities at that time shall be deemed to be the initial
bona                fide offering thereof; and  </FONT></P></TD>
</TR>
</TABLE>
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<TD WIDTH=85%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               to
remove from registration by means of a post-effective amendment any of the
               securities being registered which remain unsold at the termination of the
               offering;  </FONT></P></TD>
</TR>
</TABLE>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>9.2  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
undersigned Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the Registrant&#146;s annual report
pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 (and,
where applicable, each filing of an employee benefit plan&#146;s annual report pursuant
to section 15(d) of the Securities Exchange Act of 1934) that is incorporated by
reference in the Registration Statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.  </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>9.3  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the Registrant pursuant to
the foregoing provisions, or otherwise, the Registrant has been advised that in the
opinion of the Securities and Exchange Commission such indemnification is against public
policy as expressed in the Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the
Registrant of expenses incurred or paid by a director, officer or controlling person of
the Registrant in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the
Act and will be governed by the final adjudication of such issue.  </FONT></TD>
</TR>
</TABLE>
<BR>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in Grand Rapids, Michigan, on February 21, 2006. </FONT></P>

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<TR VALIGN=TOP>
<TD WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>MERITAGE HOSPITALITY
GROUP INC.<BR><BR>
<BR>BY: /s/Robert E. Schermer, Jr.<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert E. Schermer, Jr.<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</FONT></TD>
</TR>
</TABLE>
<BR>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>POWER OF ATTORNEY </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; KNOW ALL MEN BY THESE PRESENTS, that each person whose
signature appears below hereby authorizes and appoints James R. Saalfeld his
attorney-in-fact, for him in any and all capacities, to sign any amendments to this S-8
Registration Statement, and to file the same, with exhibits thereto, and other documents
in connection therewith, with the Securities and Exchange Commission, hereby ratifying and
confirming all that said attorney-in-fact, or their substitute, may do or cause to be done
by virtue hereof. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed by the following persons in the capacities and on the dates indicated. </FONT></P>



<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Signature</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Capacity</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Date</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=34% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Robert E. Schermer, Sr.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD WIDTH=47% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chairman of the Board of Directors</FONT></TD>
     <TD WIDTH=19% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 16, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Robert E. Schermer, Sr.</FONT></TD></TR>

<TR>
      <TD>&nbsp; </TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Robert E. Schermer, Jr.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>President, Chief Executive Officer and</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 21, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Robert E. Schermer, Jr.</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director (Principal Executive Officer)</FONT></TD></TR>

<TR>
      <TD> &nbsp;</TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Gary A. Rose
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Vice President &amp; Chief Financial
<BR>Officer (Principal Accounting Officer</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 21, 2006</FONT></TD></TR>

<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Gary A. Rose</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>and Principal Financial Officer)</FONT></TD></TR>

<TR>
      <TD> &nbsp;</TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ James P. Bishop
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>
</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 16, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>James P. Bishop</FONT></TD></TR>

<TR>
      <TD>&nbsp; </TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/Duane F. Kluting
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 16, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Duane F. Kluting</FONT></TD></TR>

<TR>
      <TD>&nbsp; </TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Joseph L. Maggini
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 16, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Joseph L. Maggini</FONT></TD></TR>

<TR>
      <TD> &nbsp;</TD>
      <TD> </TD>
      <TD> </TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Brian N. McMahon
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 16, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Brian N. McMahon</FONT></TD></TR>
</TABLE>
</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "forms80206.htm", "description": "FORM S-8", "secsgml_size_bytes": 33696}]
{"company-data": {"conformed-name": "MERITAGE HOSPITALITY GROUP INC", "cik": "0000808219", "assigned-sic": "5812", "irs-number": "382730460", "state-of-incorporation": "MI", "fiscal-year-end": "1130"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-132027", "film-number": "06642217"}, "business-address": {"street1": "1971 E BELTLINE NE - SUITE 200", "city": "GRAND RAPIDS", "state": "MI", "zip": "49525", "phone": "6167762600"}, "mail-address": {"street1": "1971 E BELTLINE NE - SUITE 200", "city": "GRAND RAPIDS", "state": "MI", "zip": "49525"}, "former-company": {"former-conformed-name": "EDISON THOMAS INNS INC", "date-changed": "19920703"}}
Form S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
As filed with the Securities and Exchange Commission
on February 24, 2006
Registration No.
333-_______
UNITED STATES
SECURITIES AND EXCHANGE
COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF
1933
MERITAGE HOSPITALITY GROUP INC.
(Exact name of Registrant as Specified in its Charter)
Michigan
38-2730460
(State Or Other Jurisdiction Of
Incorporation Or Organization)
(IRS Employer
Identification Number)
3210 Eagle Run Drive,
N.E., Suite 100
Grand Rapids, Michigan 49525
(616) 776-2600
(Address, including
 zip code,
and telephone number, including
area code, of registrant's principal
executive offices)
2002 MANAGEMENT EQUITY
INCENTIVE PLAN
(Full Title of the Plan)
James R. Saalfeld
Vice President, General Counsel and Secretary
Meritage Hospitality Group Inc.
3210 Eagle
Run Drive, N.E., Suite 100
Grand Rapids, Michigan 49525
Telephone: (616) 776-2600
(Name, Address and
Telephone Number of Agent for Service)
Copies of all
communications to:
Gary P. Kreider, Esq.
Keating Muething & Klekamp PLL
One East
Fourth Street, Suite 1400
Cincinnati, Ohio 45202
Telephone: (513) 579-6400
Facsimile: (513) 579-6457
CALCULATION OF
REGISTRATION FEE
Title of each class
of securities
to be registered
Amount to be
Registered
Proposed
maximum
offering price
Per Share
Proposed
maximum
aggregate offering
price
Amount of
registration
fee(2)
Common Stock, par value $.01
250,000 Shares
$4.73(1)
$1,182,500(1)
$126.53
(1)
Estimated to calculate registration fee.
(2)
Calculated pursuant to Rule 457(h) based on the average of the high and low
          prices of the Common Stock on the American Stock Exchange on February 17, 2006
          of $4.73 per share.
The Exhibit Index appears after the
Signature Page of this registration statement.
PART II
INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT
Item 3.    Incorporation of
Documents by Reference
The
following documents filed by Registrant with the Securities and Exchange Commission are
incorporated herein by reference and made a part hereof:
1.
Annual Report on Form 10-K for the fiscal year ended November
               27, 2005.
2.
Current Reports on Form 8-K filed on December 16, 2005 and
               January 12, 2006 (as to Items 1.01 and 8.01 only).
3.
The description of Registrant's Common Stock contained in the Registration
               Statement on Form 8-A filed by Registrant with the Securities and Exchange
               Commission on September 16, 1999.
All
reports and other documents subsequently filed by Registrant pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the filing of a
post-effective amendment which indicates that all Common Stock offered has been sold or
which deregisters all Common Stock then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be a part hereof from the
date of filing such documents.
Item 4.    Description of
Securities
Not
Applicable.
Item 5.    Interests of
Named Experts and Counsel
The
validity of the securities that may be offered under the Plan will be passed upon for
Registrant by Keating Muething & Klekamp PLL, One East Fourth Street, Suite 1400,
Cincinnati, Ohio 45202. Attorneys who are partners or employed by Keating Muething &
Klekamp PLL who have provided advice with respect to this matter own shares of
Registrant's Common Stock.
Item 6.    Indemnification
of Directors and Officers
Section
561 of the Michigan Business Corporation Act ("MBCA") provides generally and in
pertinent part that a Michigan corporation may indemnify its directors and officers
against expenses, including judgments, penalties, fines, attorneys' fees and amounts
paid in settlement actually and reasonably incurred by them in connection with any civil
or criminal suit or action, other than actions by or in the right of the corporation, if
the person acted in good faith and in a manner the person reasonably believed to be in or
not opposed to the best interests of the corporation or its shareholders, and with respect
to any criminal suit or proceedings, if the person had no reasonable cause to believe his
conduct was unlawful. Section 562 of the MBCA provides that, in connection with the
defense or settlement of any action by or in the right of the corporation, a Michigan
corporation may indemnify its directors and officers against expenses actually and
reasonably incurred by them in connection with the matters in issue, if they acted in good
faith and in a manner they reasonably believed to be in or not opposed to the best
interests of the corporation or its shareholders. The right to indemnification is
mandatory in the case of a director or officer who is successful on the merits or
otherwise, and if the expenses are reasonable and actually incurred. Permissive
indemnification is to be made by a court of competent jurisdiction, the majority vote of a
quorum of disinterested directors, the written opinion of independent legal counsel, by
all independent directors who are not parties to or threatened to be made parties to the
action or suit, or by
the disinterested shareholders or a
committee designated by the Board and consisting of directors who are not parties to, or
threatened to be made parties to, the proceedings.
Registrant,
through its Bylaws and by way of contracts of indemnification, provides that its officers
and directors shall be indemnified to the fullest extent authorized or permitted by law.
Item 7.    Exemption from
Registration Claimed
Not
Applicable.
Item 8.    Exhibits
Exhibit 4
Amended 2002 Management Equity Incentive Plan (incorporated by reference from Schedule
14A Proxy Statement filed with the Securities and Exchange Commission on April 11, 2005)
Exhibit 5
Opinion of Keating Muething & Klekamp PLL
Exhibit 23.1
Consent of Plante & Moran PLLC
Exhibit 23.2
Consent of Ernst & Young LLP
Exhibit 23.3
Consent of Keating Muething & Klekamp PLL (included in Exhibit                   5)
Exhibit 24
Power of Attorney (contained in the signature page)
Item 9.    Undertakings
9.1
The
undersigned Registrant hereby undertakes:
(1)       
               To file during any period in which offers or sales are being made, a
               post-effective amendment to this Registration Statement:
(i)                             to
include any 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;
(ii)                             that,
for the purpose of determining any liability under the Securities Act of
               1933, each such post-effective amendment shall be deemed to be a new
               registration statement relating to the securities offered therein, and the
               offering of such securities at that time shall be deemed to be the initial
bona                fide offering thereof; and
(iii)                             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;
9.2
The
undersigned Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the Registrant's annual report
pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 (and,
where applicable, each filing of an employee benefit plan's annual report pursuant
to section 15(d) of the Securities Exchange Act of 1934) that is incorporated by
reference in 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.
9.3
Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the Registrant pursuant to
the foregoing provisions, or otherwise, the Registrant has been advised that in the
opinion of the Securities and Exchange Commission such indemnification is against public
policy as expressed in the Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the
Registrant of expenses incurred or paid by a director, officer or controlling person of
the Registrant in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the
Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in Grand Rapids, Michigan, on February 21, 2006.
MERITAGE HOSPITALITY
GROUP INC.
BY: /s/Robert E. Schermer, Jr.
——————————————
Robert E. Schermer, Jr.
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose
signature appears below hereby authorizes and appoints James R. Saalfeld his
attorney-in-fact, for him in any and all capacities, to sign any amendments to this S-8
Registration Statement, and to file the same, with exhibits thereto, and other documents
in connection therewith, with the Securities and Exchange Commission, hereby ratifying and
confirming all that said attorney-in-fact, or their substitute, may do or cause to be done
by virtue hereof.
Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed by the following persons in the capacities and on the dates indicated.
Signature
Capacity
Date
/s/ Robert E. Schermer, Sr.
Chairman of the Board of Directors
February 16, 2006
Robert E. Schermer, Sr.
/s/ Robert E. Schermer, Jr.
President, Chief Executive Officer and
February 21, 2006
Robert E. Schermer, Jr.
Director (Principal Executive Officer)
/s/ Gary A. Rose
Vice President & Chief Financial
Officer (Principal Accounting Officer
February 21, 2006
Gary A. Rose
and Principal Financial Officer)
/s/ James P. Bishop
Director
February 16, 2006
James P. Bishop
/s/Duane F. Kluting
Director
February 16, 2006
Duane F. Kluting
/s/ Joseph L. Maggini
Director
February 16, 2006
Joseph L. Maggini
/s/ Brian N. McMahon
Director
February 16, 2006
Brian N. McMahon